School District Construction Excise Tax Background: The 2007 State Legislature passed Senate Bill 1036 allowing School Districts to impose a construction excise tax (CET) on improvements to certain real property that result in a new structure or additional square footage in an existing structure. The law says that the school districts can contract with other governments (like counties and cities that issue building permits) to collect the tax. The decision to impose a CET rest solely with the school district.In keeping with our goal to provide excellent customer service, Marion County has entered into an agreement to collect the CET for affected permits in the unincorporated areas of the county within the school districts listed below. Collecting the CET at the time of permit issuance will reduce the amount of time and travel that our customers would otherwise encounter if they were required to make a separate trip to another location to pay the CET.Marion County is collecting the CET on behalf on the following school districts: Cascade School District: Effective May 21, 2008 Cascade School District CET Facts Cascade CET Exemption Form Gervais School District: Effective October 24, 2008 Gervais School District CET Facts Gervais CET Exemption Form.pdf Silver Falls School District: Effective January 1, 2009 Silver Falls School District CET Facts Silver Falls School District Exemption Form North Santiam School District: Effective January 14, 2009 North Santiam School District CET Facts North Santiam School District Exemption Form
Background: The 2007 State Legislature passed Senate Bill 1036 allowing School Districts to impose a construction excise tax (CET) on improvements to certain real property that result in a new structure or additional square footage in an existing structure. The law says that the school districts can contract with other governments (like counties and cities that issue building permits) to collect the tax. The decision to impose a CET rest solely with the school district.In keeping with our goal to provide excellent customer service, Marion County has entered into an agreement to collect the CET for affected permits in the unincorporated areas of the county within the school districts listed below. Collecting the CET at the time of permit issuance will reduce the amount of time and travel that our customers would otherwise encounter if they were required to make a separate trip to another location to pay the CET.Marion County is collecting the CET on behalf on the following school districts:
Gervais School District: Effective October 24, 2008 Gervais School District CET Facts Gervais CET Exemption Form.pdf