Section 320.170 - Restriction on construction tax imposed by school district(1) A school district, as defined in ORS 330.005, may impose a construction tax only in accordance with ORS 320.170 to 320.195.(2) Construction taxes imposed by a school district must be collected, subject to ORS 320.179, by a local government, local service district, special government body, state agency or state official that issues a permit for structural improvements regulated by the state building code.Amended by 2016 Ch. 59, § 2, eff. 6/2/2016. 2007 c. 829, § 2; 2009 c. 534, § 1