Section 368.710 - Apportionment of certain local option taxes; compression(1) A countywide local option tax imposed by a county under ORS 280.040 to 280.145 for road improvement, repair or maintenance must be apportioned as follows: (a) Not less than 50 percent of the tax collected must be apportioned to the several road districts, including districts composed of incorporated cities, in the same proportion as the amount of taxable property in each district bears to the whole amount of taxable property in the county. The amount apportioned to any incorporated city must be transferred to it to be expended under the management of its officials for the improvement and repair of county roads and for the improvement, repair and maintenance of improved streets within the boundaries of the city.(b) The entire remaining revenue must be applied to roads in such locality in the county as the county governing body directs.(2) If a local option tax levy is reduced due to compression under ORS 310.150, the amounts apportioned under subsection (1) of this section must be based on the amount of taxes actually levied under the limits of compression.(3) A county, road districts with territory in the county and incorporated cities with territory in the county may modify, by agreement, the apportionment of local option taxes provided for in this section to fund more effectively and efficiently projects within the county to construct, maintain, improve and repair public roads. Amended by 1991 c.459 §388a; 2007 c. 679, § 2; 2009 c. 146, § 1