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Oregon Revised Statutes Revenue and Taxation § 310.155

Current as of January 01, 2023 | Updated by Findlaw Staff

(1) For purposes of ORS 310.150, taxes are levied or imposed to fund the public school system if the taxes will be used exclusively for educational services, including support services, provided by any unit of government, at any level from prekindergarten through post-graduate training.

(2) As used in this section:

(a)(A) “Educational services” includes:

(i) Establishment and maintenance of preschools, kindergartens, elementary schools, high schools, community colleges and the public universities listed in ORS 352.002.

(ii) Establishment and maintenance of career schools, adult education programs, evening school programs and schools or facilities for persons with physical, mental or emotional disabilities.

(B) “Educational services” does not include community recreation programs, civic activities, public libraries, programs for custody or care of children or community welfare activities if those programs or activities are provided to the general public and not for the benefit of students or other participants in the programs and activities described in subparagraph (A) of this paragraph.

(b) “Support services” includes clerical, administrative, professional and managerial services, property maintenance, transportation, counseling, training and other services customarily performed in connection with the delivery of educational services.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 310.155 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-310-155/

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