Or. Const. art. IX – Finance | Midpage

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Oregon Constitution

Article IX

Or. Const. art. IX

Finance

Oregon

1Assessment and taxation; uniform rules; uniformity of operation of laws 1aPoll or head tax; declaration of emergency in tax laws 1bShips exempt from taxation until 1935 1cFinancing redevelopment and urban renewal projects 2Legislature to provide revenue to pay current state expenses and interest 3Laws imposing taxes; gasoline and motor vehicle taxes 3Tax imposed only by law; statement of purpose 3aUse of revenue from taxes on motor vehicle use and fuel; legislative review of allocation of taxes between vehicle classes 3bRate of levy on oil or natural gas; exception 4Appropriation necessary for withdrawal from treasury 5Publication of accounts 6Deficiency of funds; tax levy to pay 7Appropriation laws not to contain provisions on other subjects 8Stationery for use of state 9Taxation of certain benefits prohibited 10Retirement plan contributions by governmental employees 11Retirement plan rate of return contract guarantee prohibited 12Retirement not to be increased by unused sick leave 13Retirement plan restriction severability 14Revenue estimate; retention of excess corporate tax revenue in General Fund for public education funding; return of other excess revenue to taxpayers; legislative increase in estimate 15Prohibition on tax, fee or other assessment upon transfer of interest in real property; exception