Oregon Advisory Opinions March 06, 1945: OAG 45-37 (March 6, 1945)
Collection: Oregon Attorney General Opinions
Docket: OAG 45-37
Date: March 6, 1945
Advisory Opinion Text
OAG 45-37.
In re bill for an act authorizing counties, municipal corporations, etc., to levy ad valorem taxes for reserve funds for public projects and equipment purchases.
Dear Senator Patterson: Pursuant to your request of the 5th inst., I have examined a bill for an act authorizing counties, municipal corporations, etc., to levy ad valorem taxes for purposes therein mentioned and repealing certain sections of the code. You request me to advise you whether the proposed bill will serve the purpose for which it is intended, both in the establishment through serial tax levies of future reserve funds for public projects and equipment purchases generally, and in the preservation and continuance of serial tax levies and reserve funds authorized and created under statutes which would be repealed by the proposed new act.
Time and circumstances will not permit of my making a detailed examination of all of the statutes that would or might be affected by the provisions of the proposed bill, and if so, the effect it would have upon the provisions thereof. It is my opinion that the title and provisions of the bill are within the power of the legislature and that the purposes thereof are clearly stated.
Section 2 provides the conditions under which taxes may be levied serially outside the limitation imposed by section 11 of Article XI of the constitution of the state of Oregon for the period and in the amount therein prescribed.
Section 4 relates in part to the order, resolution or ordinance as the case may be, pursuant to which such an election is called and held, which shall set forth the purposes for which funds to be provided by said taxes are to be expended, the estimated total outlay for such purpose, and a period not exceeding five years during which the proposed taxes are to be levied.
I would suggest that this section be amended to provide that such ordinance, resolution or order, as the case may be, shall set forth the facts with reference to whether or not the tax shall be out-
side the constitutional limitation, that the ballot may be made to show that fact, so that every voter may be so advised. This is merely a suggestion and such provision may be inserted in any appropriate place. It might be well also to include in the title a provision that the taxes may be within or without the 6 per cent limitation. I might further suggest that the title be amended by inserting, after the word "taxes" on line 3, the words "either within or without the limitation imposed by section 11, Article XI of the constitution."
The provisions of this act will, by implication, repeal the provisions of any other act in conflict therewith, and not expressly repealed thereby to the extent it conflicts with any such act. I have reason to believe that the author or drafter of this act has taken these matters into consideration, but I have not had an opportunity to examine all provisions of the code for the purpose of determining whether or not any such conflict would be created by this act.