2021 Oregon Revised Statutes
Chapter 294 - County and Municipal Financial Administration
Section 294.615 - Oath of commissioner.


______________________________________________________________________________
State of Oregon )
) ss.
County of ______ )
I, ________, being first duly sworn, depose and say that
for the term of ___ year (s), to which I have been appointed as a member of the tax supervising and conservation commission for ______ County, I will faithfully and impartially discharge the duties of my said office; that I will support the Constitution of the United States and the Constitution of the State of Oregon and all laws passed in pursuance of either; that I will endeavor to secure economical expenditure of public funds sufficient in amount to afford efficient and economical administration of government in the county for which I have been appointed, and in each city, town, port, school district, union high school district, road district, irrigation district, water district, dock commission and all other municipal corporations within the territorial limits of my county; and that I will perform said duty without fear, favor or compulsion, and without hope of reward.
Subscribed and sworn to before me this ___ day of ______, 2__.
Notary Public of Oregon
My commission expires ______.
______________________________________________________________________________

Structure 2021 Oregon Revised Statutes

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 294.015 - Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative.

Section 294.027 - Provisions relating to warrants and payment of claims.

Section 294.030 - Deductions for bonds from compensation of municipal and other employees; purchasing bonds in advance.

Section 294.035 - Investment of funds of political subdivisions; approved investments.

Section 294.052 - Definitions; investment by municipality of proceeds of bonds.

Section 294.060 - Apportionment of moneys received by counties from federal forest reserves to road and school funds; alternative crediting of moneys.

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 294.100 - Public official expending money in excess of amount or for different purpose than provided by law unlawful; civil liability.

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 294.175 - Definitions; county expenditures for assessment; determination of adequacy; certification of adequacy; appeal of denial of certification; effect of certification.

Section 294.178 - Assessment grant to county; determination of grant amount; transfer to Assessment and Taxation County Account in certain circumstances.

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 294.250 - Publication by county governing body of schedule of expenditures and statement of proceedings; manner of publication; notice.

Section 294.311 - Definitions for ORS 294.305 to 294.565.

Section 294.316 - Exclusions from scope.

Section 294.321 - Purposes.

Section 294.323 - Budget period.

Section 294.333 - Basis of accounting used by municipal corporation; change of basis.

Section 294.338 - Compliance with Local Budget Law required prior to expenditure or tax certification; exceptions.

Section 294.343 - Internal service funds.

Section 294.346 - Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges.

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 294.373 - Reserving receipts from revenue-producing property or facility; deposit in special fund.

Section 294.383 - Inclusions in accrued revenues of school, education service, community college and community college service districts using accrual basis of accounting; State School Fund grant calculations.

Section 294.388 - Estimates and reconciliation of expenditures and other requirements; form and contents.

Section 294.393 - Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital.

Section 294.403 - Budget message.

Section 294.414 - Budget committee.

Section 294.423 - Governing body of certain municipal corporations to be budget committee; exception.

Section 294.426 - Budget committee meeting; notice; receipt of budget message and document; provision of copies of document.

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 294.438 - Publication of notice of meeting, financial summary and budget summary; requirements of financial summary and notice of meeting; rules.

Section 294.441 - Requirements for financial summaries of school, education service and community college districts.

Section 294.448 - Manner of publication; alternative requirements in certain cases.

Section 294.451 - Sufficiency of publication of budget documents; notice to governing body and assessor of publication error.

Section 294.453 - Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases.

Section 294.456 - Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate; amendment of budget estimates, appropriations and tax amounts or rates limited; requirements for appropriations and tax amounts...

Section 294.458 - Filing copy of budget and certain documents with county assessor and Department of Revenue; records.

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 294.473 - Procedure when supplemental budget changes estimated expenditures by more than 10 percent.

Section 294.476 - Local option tax or bond measure approved after adoption of budget; supplemental budget.

Section 294.477 - Inclusion in budget of estimated requirements for bonds approved at May election.

Section 294.478 - School or community college district expending federal or state funds in emergency.

Section 294.481 - Authorization to receive grants or borrow or expend moneys to respond to public emergency.

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 294.505 - Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures.

Section 294.510 - Order for revision of budgetary procedures; enforcement.

Section 294.605 - Definitions for ORS 294.605 to 294.705.

Section 294.608 - Populous counties; establishment of tax supervising and conservation commission or submission of financial summary.

Section 294.610 - Tax supervising and conservation commission; members; appointment; qualifications; term; removal; filling vacancies.

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 294.632 - Commission calculation and report of costs; municipal corporation reimbursement of commission costs.

Section 294.635 - Submission of budget estimates by levying boards.

Section 294.645 - Consideration of budget by commission; certifying objections or recommendations to levying board; procedure where municipality holds hearing in place of commission.

Section 294.650 - Striking unauthorized items from budget; reducing total amount to within limits permitted by law and Constitution.

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 294.730 - Fund created; State Treasurer as custodian; use of moneys; distribution of earnings.

Section 294.735 - Payments to fund by political subdivisions; benefit cost rate, account reserve ratio and percentage rate determinations and redeterminations; effect of negative balance; refunds; extended plans of additional payments.

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 294.860 - Custody of investment documents; collection and distribution of income; calculation and allocation of profit and loss; defaulted payments of principal and interest, collection, compromise.

Section 294.870 - Separate accounts for public bodies; reports on investment changes and monthly financial statements required.

Section 294.882 - Merger or subsequent separation of investment pool and Oregon Short Term Fund; preconditions.

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 294.930 - Authority of Department of Revenue; budget records maintained by council of governments.

Section 294.950 - County revenue sharing with cities.

Section 294.960 - Collection and disposition of amounts due counties.

Section 294.990 - Penalties.