SWCDs

Oregon Soil and Water Conservation Districts (SWCDs) have statutory authority to levy taxes with approval of local voters. As of January 2014, 12 SWCDs in Oregon have received voter approval to assess local property taxes in the form of permanent tax rates. SWCDs with permanent tax rates established under Oregon Revised Statutes (ORS 568.806-568.808), may levy taxes annually up to their established limits, provided the SWCD develops, adopts, and approves their budget according to Oregon Local Budget Law requirements. SWCDs may also seek voter approval to assess property tax under ORS 568.803 for repayment of principal and interest of General Obligation Bonds (for capital construction).

The Oregon Department of Agriculture (ODA) provides information to SWCDs regarding steps, planning considerations, and legal requirements relating to local tax measure elections. Information is also available through the Oregon Department of Revenue, Special Districts Association of Oregon, and the Oregon Secretary of State office.

Resources

Benton SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

Clackamas County SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

East Multnomah SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

Jackson SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

Marion SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

OACD 2012 Tax Authority Session Notes

SWCD taxing authority Document

Oregon Department of Revenue

Website

Oregon Department of Revenue local budget law

Website

Oregon Department of Revenue publications

Website

Oregon Government Ethics Laws, A Guide for Public Officials

Document

Oregon Secretary of State

Website

ORS 568 Soil and Water Conservation; Water Quality Management

Soil and Water Conservation policy Law or rule

Permanent Tax Rate Limits: Considerations for Measure Elections

SWCD taxing authority PowerPoint Document

Polk SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

Sherman County SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

Special Districts Association of Oregon (SDAO)

Website

Tax Election Ballot Measures

Document

Tax Election Ballot Measures for SWCDs

Document

Wasco County SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

West Multnomah SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

Yamhill SWCD Ballot Measure

Example of SWCD ballot measure submitted to county clerk Document

​​​​
​​​

​​Contact

Soil & Water Conservation Districts (SWCD)
Phone: 503-986-4700
​​