{"data":{"id":"us-or/ors-320.170","jurisdiction":"us-or","citation":"ORS 320.170","heading":"Restriction on construction tax imposed by school district.","body":"(1) A school district, as defined in ORS 330.005, may impose a construction tax only in accordance with ORS 320.170 to 320.195.\n      (2) Construction taxes imposed by a school district must be collected, subject to ORS 320.179, by a local government, local service district, special government body, state agency or state official that issues a permit for structural improvements regulated by the state building code.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 320 — Miscellaneous Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors320.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"c9c5224aea3ca7fc05de4d21fedb249846ab4045833ee840f2c8d4065be87091","source_id":"us-or","stale":false,"prev":"us-or/ors-320.150","next":"us-or/ors-320.171"},"notice":"GroundRules: Original legal text. Not legal advice."}