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Oregon Blue Book: Constitution Article IX
<br />be and are hereby exempted from all taxes of every kind whatsoever, excepting taxes for State purposes, until the first
<br />day of January, 1935. [Created through S.J.R. 18, 1915, and adopted by the people Nov. 7, 1916]
<br /> Section 1c. Financing redevelopment and urban renewal projects.
<br /> The Legislative Assembly may provide that
<br />the ad valorem taxes levied by any taxing unit, in which is located all or part of an area included in a redevelopment or
<br />urban renewal project, may be divided so that the taxes levied against any increase in the assessed value, as defined
<br />by law, of property in such area obtaining after the effective date of the ordinance or resolution approving the
<br />redevelopment or urban renewal plan for such area, shall be used to pay any indebtedness incurred for the
<br />redevelopment or urban renewal project. The legislature may enact such laws as may be necessary to carry out
<br />the purposes of this section. [Created through S.J.R. 32, 1959, and adopted by the people Nov. 8, 1960;
<br />Amendment proposed by H.J.R. 85, 1997, and adopted by the people May 20, 1997]
<br /> Section 2. Legislature to provide revenue to pay current state expenses and interest.
<br /> The Legislative
<br />Assembly shall provide for raising revenue sufficiently to defray the expenses of the State for each fiscal year, and also
<br />a sufficient sum to pay the interest on the State debt, if there be any.
<br />Section 3. Laws imposing taxes; gasoline and motor vehicle taxes.
<br /> [Constitution of 1859; Amendment proposed by S.
<br />J.R. 11, 1941, and adopted by the people Nov. 3, 1942; Repeal proposed by S.J.R. 7, 1979, and adopted by the people May
<br />20, 1980]
<br />Section 3. Tax imposed only by law; statement of purpose.
<br /> No tax shall be levied except in accordance with
<br />Section 3. Tax imposed only by law; statement of purpose.
<br /> No tax shall be levied except in accordance with
<br />law. Every law imposing a tax shall state distinctly the purpose to which the revenue shall be applied. [Created through S.
<br />law. Every law imposing a tax shall state distinctly the purpose to which the revenue shall be applied. [Created through S.
<br />J.R. 7, 1979, and adopted by the people May 20, 1980 (this section and section 3a adopted in lieu of former section 3 of
<br />J.R. 7, 1979, and adopted by the people May 20, 1980 (this section and section 3a adopted in lieu of former section 3 of
<br />this Article)]
<br />this Article)]
<br />Section 3a. Use of revenue from taxes on motor vehicle use and fuel; legislative review of allocation of
<br />Section 3a. Use of revenue from taxes on motor vehicle use and fuel; legislative review of allocation of
<br />taxes between vehicle classes.
<br /> (1) Except as provided in subsection (2) of this section, revenue from the following shall be
<br /> (1) Except as provided in subsection (2) of this section, revenue from the following shall be
<br />taxes between vehicle classes.
<br />used exclusively for the construction, reconstruction, improvement, repair, maintenance, operation and use of
<br />used exclusively for the construction, reconstruction, improvement, repair, maintenance, operation and use of
<br />public highways, roads, streets and roadside rest areas in this state:
<br />public highways, roads, streets and roadside rest areas in this state:
<br /> (a) Any tax levied on, with respect to, or measured by the storage, withdrawal, use, sale, distribution, importation
<br /> (a) Any tax levied on, with respect to, or measured by the storage, withdrawal, use, sale, distribution, importation
<br />or receipt of motor vehicle fuel or any other product used for the propulsion of motor vehicles; and
<br />or receipt of motor vehicle fuel or any other product used for the propulsion of motor vehicles; and
<br /> (b) Any tax or excise levied on the ownership, operation or use of motor vehicles.
<br /> (b) Any tax or excise levied on the ownership, operation or use of motor vehicles.
<br /> (2) Revenues described in subsection (1) of this section:
<br /> (2) Revenues described in subsection (1) of this section:
<br /> (a) May also be used for the cost of administration and any refunds or credits authorized by law.
<br /> (a) May also be used for the cost of administration and any refunds or credits authorized by law.
<br /> (b) May also be used for the retirement of bonds for which such revenues have been pledged.
<br /> (b) May also be used for the retirement of bonds for which such revenues have been pledged.
<br /> (c) If from levies under paragraph (b) of subsection (1) of this section on campers, motor homes, travel
<br /> (c) If from levies under paragraph (b) of subsection (1) of this section on campers, motor homes, travel
<br />trailers, snowmobiles, or like vehicles, may also be used for the acquisition, development, maintenance or care of parks
<br />trailers, snowmobiles, or like vehicles, may also be used for the acquisition, development, maintenance or care of parks
<br />or recreation areas.
<br />or recreation areas.
<br /> (d) If from levies under paragraph (b) of subsection (1) of this section on vehicles used or held out for use for commercial
<br /> (d) If from levies under paragraph (b) of subsection (1) of this section on vehicles used or held out for use for commercial
<br />purposes, may also be used for enforcement of commercial vehicle weight, size, load, conformation and
<br />purposes, may also be used for enforcement of commercial vehicle weight, size, load, conformation and
<br />equipment regulation.
<br />equipment regulation.
<br /> (3) Revenues described in subsection (1) of this section that are generated by taxes or excises imposed by the
<br /> (3) Revenues described in subsection (1) of this section that are generated by taxes or excises imposed by the
<br />state shall be generated in a manner that ensures that the share of revenues paid for the use of light vehicles,
<br />state shall be generated in a manner that ensures that the share of revenues paid for the use of light vehicles,
<br />including cars, and the share of revenues paid for the use of heavy vehicles, including trucks, is fair and proportionate to
<br />including cars, and the share of revenues paid for the use of heavy vehicles, including trucks, is fair and proportionate to
<br />the costs incurred for the highway system because of each class of vehicle. The Legislative Assembly shall provide for a
<br />the costs incurred for the highway system because of each class of vehicle. The Legislative Assembly shall provide for a
<br />biennial review and, if necessary, adjustment, of revenue sources to ensure fairness and proportionality. [Created through
<br />biennial review and, if necessary, adjustment, of revenue sources to ensure fairness and proportionality. [Created through
<br />S.J.R. 7, 1979, and adopted by the people May 20, 1980 (this section and section 3 adopted in lieu of former section 3
<br />S.J.R. 7, 1979, and adopted by the people May 20, 1980 (this section and section 3 adopted in lieu of former section 3
<br />of this Article); Amendment proposed by S.J.R. 44, 1999, and adopted by the people Nov. 2, 1999; Amendment proposed by
<br />of this Article); Amendment proposed by S.J.R. 44, 1999, and adopted by the people Nov. 2, 1999; Amendment proposed by
<br />S.J.R. 14, 2003, and adopted by the people Nov. 2, 2004]
<br />S.J.R. 14, 2003, and adopted by the people Nov. 2, 2004]
<br />Section 3b. Rate of levy on oil or natural gas; exception.
<br /> Any tax or excise levied on, with respect to or measured by
<br />the extraction, production, storage, use, sale, distribution or receipt of oil or natural gas, or the ownership thereof, shall
<br />not be levied at a rate that is greater than six percent of the market value of all oil and natural gas produced or
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