(2) A municipal corporation that has a population exceeding 200,000, or a municipal corporation that has a population not exceeding 200,000, has not made an election under ORS 294.625 (2) and requests the tax supervising and conservation commission to conduct the public hearing described in ORS 294.453, shall submit its approved budget document to the tax supervising and conservation commission in the county at least 20 days before the date of the public hearing in accordance with ORS 294.453.
(3) If the real market value of all property subject to taxation by a municipal corporation in a county having a tax supervising and conservation commission is greater than the real market value of all property subject to taxation by the municipal corporation in any other county, the municipal corporation shall submit its approved budget document to the tax supervising and conservation commission pursuant to subsection (1) or (2) of this section. As used in this subsection, "real market value" means the real market value computed according to ORS 308.207 from the assessment rolls last in the process of collection.
(4) Upon timely application in writing by a municipal corporation, a tax supervising and conservation commission may for good cause allow the municipal corporation to submit its approved budget document later than required under subsections (1) and (2) of this section. [Formerly 294.411]
Structure 2021 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 294 - County and Municipal Financial Administration
Section 294.004 - Definitions.
Section 294.005 - Definitions for ORS 294.005 to 294.025.
Section 294.027 - Provisions relating to warrants and payment of claims.
Section 294.035 - Investment of funds of political subdivisions; approved investments.
Section 294.052 - Definitions; investment by municipality of proceeds of bonds.
Section 294.070 - Expenditure of Taylor Grazing Act funds; advisory board.
Section 294.080 - Disposition of interest earned on funds held by county treasurer.
Section 294.120 - Use of facsimile signatures.
Section 294.125 - Investment of funds authorized by order of governing body; limitations.
Section 294.135 - Investment maturity dates.
Section 294.145 - Prohibited conduct for custodial officer.
Section 294.155 - Annual audit report; monthly report.
Section 294.160 - Opportunity for public comment on new fee or fee increase.
Section 294.181 - Alternative method for certification.
Section 294.184 - County Assessment Function Funding Assistance Account; sources; purpose.
Section 294.187 - County Assessment and Taxation Fund; sources; purpose.
Section 294.311 - Definitions for ORS 294.305 to 294.565.
Section 294.316 - Exclusions from scope.
Section 294.323 - Budget period.
Section 294.333 - Basis of accounting used by municipal corporation; change of basis.
Section 294.343 - Internal service funds.
Section 294.358 - Expenditure and resource estimate sheets; made part of budget document.
Section 294.361 - Contents of estimate of budget resources.
Section 294.368 - Determination of estimated tax revenues.
Section 294.403 - Budget message.
Section 294.414 - Budget committee.
Section 294.428 - Budget committee hearings; approval of budget document.
Section 294.431 - Submission of budget document to tax supervising and conservation commission before date of public hearing.
Section 294.448 - Manner of publication; alternative requirements in certain cases.
Section 294.461 - Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure.
Section 294.463 - Transfers of appropriations within fund or between funds.
Section 294.466 - Appropriation of pass-through revenues.
Section 294.468 - Loans from one fund to another; commingling cash balances of funds.
Section 294.471 - Supplemental budget in certain cases; no increase in property taxes permitted.
Section 294.477 - Inclusion in budget of estimated requirements for bonds approved at May election.
Section 294.495 - Department of Revenue to construe Local Budget Law; rules.
Section 294.500 - Declaratory ruling by Department of Revenue as to its rules; rules.
Section 294.510 - Order for revision of budgetary procedures; enforcement.
Section 294.605 - Definitions for ORS 294.605 to 294.705.
Section 294.615 - Oath of commissioner.
Section 294.620 - Office of commission; employment and compensation of assistants.
Section 294.625 - Jurisdiction of commission.
Section 294.630 - Tax supervising and conservation commission account; additional sources of moneys.
Section 294.635 - Submission of budget estimates by levying boards.
Section 294.670 - Commission may inquire into management, books and systems; rules.
Section 294.710 - Procedures for establishing commission; annual appropriations.
Section 294.725 - Definitions for ORS 294.725 to 294.755.
Section 294.740 - Refund of account balances; payment of deficits; erroneous benefit payments.
Section 294.750 - Experience and liability of successor political subdivisions; unpaid assessment.
Section 294.805 - Definitions for ORS 294.805 to 294.895.
Section 294.810 - Local and tribal governments authorized to place limited funds in pool.
Section 294.825 - State Treasurer as investment officer; bond; employment of personnel; rules.
Section 294.831 - Investment objective; limit on maturity dates.
Section 294.835 - Standard of care; investment in certain stocks prohibited.
Section 294.847 - Prohibited conduct for investment officer.
Section 294.855 - Legal opinions; investment counseling services; mortgage services.
Section 294.885 - Oregon Short Term Fund Board; members; appointment; term; vacancies.
Section 294.890 - Board members serve without compensation; selection of chairperson.
Section 294.895 - Board duties, generally.
Section 294.900 - "Council of governments" defined.
Section 294.905 - Budget committee; membership; term; vacancies; officers; meetings to be public.
Section 294.910 - Estimates of expenditures; organization and format; matters to be included.
Section 294.915 - Notice of budget committee meeting; public availability of documents.
Section 294.920 - Hearing on budget document.
Section 294.925 - Supplemental budget; conditions; term; publication.
Section 294.950 - County revenue sharing with cities.
Section 294.960 - Collection and disposition of amounts due counties.