Oregon Blue Book: Constitution Article IX <br />salvaged from the earth or waters of this state as and when owned or produced. This section does not apply to any tax <br />or excise the proceeds of which are dedicated as described in sections 3 and 3a of this Article. [Created through H.J.R. <br />6, 1979, and adopted by the people Nov. 4, 1980] <br /> Note: <br /> Section 3b was designated as Section 3a by H.J.R. 6, 1979, and adopted by the people Nov. 4, 1980. <br /> Section 4. Appropriation necessary for withdrawal from treasury. <br /> No money shall be drawn from the treasury, but <br />in pursuance of appropriations made by law. <br /> Section 5. Publication of accounts. <br /> An accurate statement of the receipts, and expenditures of the public money <br />shall be published with the laws of each regular session of the Legislative Assembly. <br /> Section 6. Deficiency of funds; tax levy to pay. <br /> Whenever the expenses, of any fiscal year, shall exceed the <br />income, the Legislative Assembly shall provide for levying a tax, for the ensuing fiscal year, sufficient, with other sources <br />of income, to pay the deficiency, as well as the estimated expense of the ensuing fiscal year. <br /> Section 7. Appropriation laws not to contain provisions on other subjects. <br /> Laws making appropriations, for <br />the salaries of public officers, and other current expenses of the State, shall contain provisions upon no other subject. <br /> Section 8. Stationery for use of state. <br /> All stationary [sic] required for the use of the State shall be furnished by <br />the lowest responsible bidder, under such regulations as may be prescribed by law. But no State Officer, or member of <br />the Legislative Assembly shall be interested in any bid, or contract for furnishing such stationery. <br /> Section 9. Taxation of certain benefits prohibited. <br /> Benefits payable under the federal old age and survivors insurance <br />program or benefits under section 3(a), 4(a) or 4(f) of the federal Railroad Retirement Act of 1974, as amended, or <br />their successors, shall not be considered income for the purposes of any tax levied by the state or by a local government <br />in this state. Such benefits shall not be used in computing the tax liability of any person under any such tax. Nothing in this <br />section is intended to affect any benefits to which the beneficiary would otherwise be entitled. This section applies to <br />tax periods beginning on or after January 1, 1986. [Created through H.J.R. 26, 1985, and adopted by the people May 20, <br />1986] <br /> Section 10. Retirement plan contributions by governmental employees. <br /> (1) Notwithstanding any existing State <br />or Federal laws, an employee of the State of Oregon or any political subdivision of the state who is a member of a <br />retirement system or plan established by law, charter or ordinance, or who will receive a retirement benefit from a system <br />or plan offered by the state or a political subdivision of the state, must contribute to the system or plan an amount equal <br />to six percent of their salary or gross wage. <br />2. On and after January 1, 1995, the state and political subdivisions of the state shall not thereafter contract or <br />otherwise agree to make any payment or contribution to a retirement system or plan that would have the effect of <br />relieving an employee, regardless of when that employee was employed, of the obligation imposed by subsection (1) of this <br />section. <br />3. On and after January 1, 1995, the state and political subdivisions of the state shall not thereafter contract or <br />otherwise agree to increase any salary, benefit or other compensation payable to an employee for the purpose of <br />offsetting or compensating an employee for the obligation imposed by subsection (1) of this section. [Created <br />through initiative petition filed May 10, 1993, and adopted by the people Nov. 8, 1994] <br /> Section 11. Retirement plan rate of return contract guarantee prohibited. <br /> (1) Neither the state nor any <br />political subdivision of the state shall contract to guarantee any rate of interest or return on the funds in a retirement <br />system or plan established by law, charter or ordinance for the benefit of an employee of the state or a political <br />subdivision of the state. [Created through initiative petition filed May 10, 1993, and adopted by the people Nov. 8, 1994] <br /> Section 12. Retirement not to be increased by unused sick leave. <br /> (1) Notwithstanding any existing Federal or <br />State law, the retirement benefits of an employee of the state or any political subdivision of the state retiring on or <br />after January 1, 1995, shall not in any way be increased as a result of or due to unused sick leave. [Created <br />http://www.sos.state.or.us/bbook/state/constitution/constitution09.htm (3 of 4) [11/3/2008 3:47:40 PM] <br /> <br />