It's an illegal an illegal head tax not allowed by state law the Oregon constitution. All the exemptions violate state law section 32 of the Oregon constitution on uniform taxation in the territory area. The penalties for non payment violate Oregon state tax law on only being able to charge a 5% penalty per year for non payment. I've never paid once and still haven't received a bill in my name after 5 years proving how inept they are at the revenue bureau. They can't charge 50.00 per year in pe that's a violation of Oregon state tax law They are legally screwed enforcing and collecting this.They don't need it the schools already have millions in reserve funds they can use without this illegal head tax.