The Common School FundArticle VIII, Section 2

• Sources• Proceeds of State

Lands (Timber Sales)• Timber must be

processed in Oregon• Gifts• Abandoned property

• Distribution• Uniform• Proportional (4-24

years)

• “Adequate and Equitable Funding”• Equalization Grants

TaxesArticle IX

• Must be uniform

• No poll tax, no head tax

• Must be imposed by law

• Must have a stated purpose

• Laws making appropriations, for the salaries of public officers, and other current expenses of the State, shall contain provisions upon no other subject

Urban Renewal DistrictsArticle IX, Section 1c

• Blighted Areas

• Financed by the “Increment”

State Highway FundArticle IX

• Distribution• Construction, reconstruction, improvement,

repair, maintenance, operation and use of public highways, roads, streets and roadside rest areas in this state

• Cost of administration and any refunds or credits authorized by law.

• Sources• Any tax levied on…the storage, withdrawal, use,

sale, distribution, importation or receipt of motor vehicle fuel or any other product used for the propulsion of motor vehicles

• Any tax or excise levied on the ownership, operation or use of motor vehicles.

The MilitiaArticle X

• Oregon National Guard

• Not locally armed people

• Under the authority of the Governor

Oregon Property Tax ReformArticle XI

• Causes of the Revolt• SB100 (1973) caused a rise in real

estate values, especially in Portland area

• Dot Com boom caused a spike in values

• Rising values meant rising taxes and led to revolt

• Ballot Measure 5 (1990): • Schools: Taxes capped at $5 per

$1,000 of assessed• Other Purposes: $10 per $1,000• Maximum property tax rate is

1.5%• Equalization of School Funding

The Effect of Property Tax Reform

Hope!

• Ordinary citizens defeated The Government, Public Employee Unions, the Media, Liberals, etc.