Oregon Code § 358.180·Enacted ·Last updated March 01, 2026
Statute Text
Tax
levy for county historical fund; limitation.
(1) When authorized by the electors as set forth in
ORS 358.171, the governing body of the county may levy, in addition to the
taxes now permitted by law to be levied, an ad valorem tax upon the taxable
property in the county for the purpose of creating a county historical fund.
(2) The levy
shall be a continuing levy in the amount required by the detailed estimates
annually filed with the governing body under ORS 358.200 less any amount
carried forward from the preceding year excepting reserve funds previously set
aside and approved by the governing body, but not exceeding one-fortieth of one
percent (0.00025) or such part thereof as is authorized by the electors of the
county, of the assessed value of all taxable property within the county,
computed in accordance with ORS 308.207. [Amended by 1963 c.9 §17; 1977 c.325 §1;
1991 c.459 §323; 2023 c.173 §4]
Plain English Explanation
This Oregon statute addresses Tax
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 358.180
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax
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