OREGON CONSTITUTION
ARTICLE IX
FINANCE
Art. IX §1 | ASSESSMENT AND TAXATION; UNIFORM RULES; UNIFORMITY OF OPERATION OF LAWS
Art. IX §1a | POLL OR HEAD TAX; DECLARATION OF EMERGENCY IN TAX LAWS
Art. IX §1b | SHIPS EXEMPT FROM TAXATION UNTIL 1935
Art. IX §1c | FINANCING REDEVELOPMENT AND URBAN RENEWAL PROJECTS
Art. IX §2 | LEGISLATURE TO PROVIDE REVENUE TO PAY CURRENT STATE EXPENSES AND INTEREST
Art. IX §3{x} | LAWS IMPOSING TAXES; GASOLINE AND MOTOR VEHICLE TAXES
Art. IX §3 | TAX IMPOSED ONLY BY LAW; STATEMENT OF PURPOSE
Art. IX §3a | USE OF REVENUE FROM TAXES ON MOTOR VEHICLE USE AND FUEL; LEGISLATIVE REVIEW OF ALLOCATION OF TAXES BETWEEN VEHICLE CLASSES
(b) Any tax or excise levied on the ownership, operation or use of motor vehicles.
(b) May also be used for the retirement of bonds for which such revenues have been pledged.
(c) If from levies under paragraph (b) of subsection (1) of this section on campers, motor homes, travel trailers, snowmobiles, or like vehicles, may also be used for the acquisition, development, maintenance or care of parks or recreation areas.
(d) If from levies under paragraph (b) of subsection (1) of this section on vehicles used or held out for use for commercial purposes, may also be used for enforcement of commercial vehicle weight, size, load, conformation and equipment regulation.
Art. IX §3b | RATE OF LEVY ON OIL OR NATURAL GAS; EXCEPTION
Notes
Art. IX §4 | APPROPRIATION NECESSARY FOR WITHDRAWAL FROM TREASURY
Art. IX §5 | PUBLICATION OF ACCOUNTS
Art. IX §6 | DEFICIENCY OF FUNDS; TAX LEVY TO PAY
Art. IX §7 | APPROPRIATION LAWS NOT TO CONTAIN PROVISIONS ON OTHER SUBJECTS
Art. IX §8 | STATIONERY FOR USE OF STATE
Art. IX §9 | TAXATION OF CERTAIN BENEFITS PROHIBITED
Art. IX §10 | RETIREMENT PLAN CONTRIBUTIONS BY GOVERNMENTAL EMPLOYEES
2. On and after January 1, 1995, the state and political subdivisions of the state shall not thereafter contract or otherwise agree to make any payment or contribution to a retirement system or plan that would have the effect of relieving an employee, regardless of when that employee was employed, of the obligation imposed by subsection (1) of this section.
3. On and after January 1, 1995, the state and political subdivisions of the state shall not thereafter contract or otherwise agree to increase any salary, benefit or other compensation payable to an employee for the purpose of offsetting or compensating an employee for the obligation imposed by subsection (1) of this section.
Art. IX §11 | RETIREMENT PLAN RATE OF RETURN CONTRACT GUARANTEE PROHIBITED
Art. IX §12 | RETIREMENT NOT TO BE INCREASED BY UNUSED SICK LEAVE
Art. IX §13 | RETIREMENT PLAN RESTRICTION SEVERABILITY
Art. IX §14 | REVENUE 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
(2) As soon as is practicable after the end of the biennium, the Governor shall cause actual collections of revenues received by the General Fund for that biennium to be determined. The revenues received from corporate income and excise taxes shall be determined separately from the revenues received from other General Fund sources.
(3) If the revenues received by the General Fund from corporate income and excise taxes during the biennium exceed the amount estimated to be received from corporate income and excise taxes for the biennium, by two percent or more, the total amount of the excess shall be retained in the General Fund and used to provide additional funding for public education, kindergarten through twelfth grade.
(4) If the revenues received from General Fund revenue sources, exclusive of those described in subsection (3) of this section, during the biennium exceed the amount estimated to be received from such sources for the biennium, by two percent or more, the total amount of the excess shall be returned to personal income taxpayers.
(5) The Legislative Assembly may enact laws:
(b) Allowing the excess revenues to be reduced by administrative costs associated with returning the excess revenues.
(c) Permitting a taxpayer's share of the excess revenues not to be returned to the taxpayer if the taxpayer's share is less than a de minimis amount identified by the Legislative Assembly.
(d) Permitting a taxpayer's share of excess revenues to be offset by any liability of the taxpayer for which the state is authorized to undertake collection efforts.
(b) The prohibition against declaring an emergency in an act regulating taxation or exemption in section 1a, Article IX of this Constitution, does not apply to legislation enacted pursuant to this subsection.
(b) To revenues derived from any minimum tax imposed on corporations for the privilege of carrying on or doing business in this state that is imposed as a fixed amount and that is nonapportioned (except for changes of accounting periods).
(c) To biennia beginning before July 1, 2001.
Art. IX §15 | PROHIBITION ON TAX, FEE OR OTHER ASSESSMENT UPON TRANSFER OF INTEREST IN REAL PROPERTY; EXCEPTION
Notes
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