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Section 294.004 - Definitions. - (1) "Local government" means any county, municipality, political subdivision or...
Section 294.005 - Definitions for ORS 294.005 to 294.025. - (1) "Warrant" means a warrant issued by a subdivision. (2)...
Section 294.015 - Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative. - (1) Satisfies the officer by whom payment is to be...
Section 294.027 - Provisions relating to warrants and payment of claims. - (2) Such governing body may authorize the use of check-warrant...
Section 294.030 - Deductions for bonds from compensation of municipal and other employees; purchasing bonds in advance. - (2) The governing body shall take proper precautions for the...
Section 294.035 - Investment of funds of political subdivisions; approved investments. - (2) This section does not: (a) Limit the authority of...
Section 294.052 - Definitions; investment by municipality of proceeds of bonds. - (a) "Bond" has the meaning given that term in ORS...
Section 294.060 - Apportionment of moneys received by counties from federal forest reserves to road and school funds; alternative crediting of moneys. - (2) The moneys apportioned to the county road fund may...
Section 294.070 - Expenditure of Taylor Grazing Act funds; advisory board. - (2) Except as provided in subsection (4) of this section,...
Section 294.080 - Disposition of interest earned on funds held by county treasurer. - (2) The county fiscal officer of a community college district,...
Section 294.100 - Public official expending money in excess of amount or for different purpose than provided by law unlawful; civil liability. - (2) Any public official who expends any public moneys in...
Section 294.120 - Use of facsimile signatures. - (2) Where the use of facsimile signatures is authorized under...
Section 294.125 - Investment of funds authorized by order of governing body; limitations. - (a) No custodial officer of any political subdivision of this...
Section 294.135 - Investment maturity dates. - (a) The custodial officer may make investments having a maturity...
Section 294.145 - Prohibited conduct for custodial officer. - (1) Make a commitment to invest funds or sell securities...
Section 294.155 - Annual audit report; monthly report. - (2) The custodial officer shall prepare a report not less...
Section 294.160 - Opportunity for public comment on new fee or fee increase. - (2) Where a local government exercises authority to assume the...
Section 294.175 - Definitions; county expenditures for assessment; determination of adequacy; certification of adequacy; appeal of denial of certification; effect of certification. - (a) "Department" means the Department of Revenue. (b) "Expenditures" has...
Section 294.178 - Assessment grant to county; determination of grant amount; transfer to Assessment and Taxation County Account in certain circumstances. - (2) The estimate shall be used to determine the estimated...
Section 294.181 - Alternative method for certification. - (2) The department shall not certify expenditures under subsection (1)...
Section 294.184 - County Assessment Function Funding Assistance Account; sources; purpose. - (a) All moneys paid over by the county treasurers as...
Section 294.187 - County Assessment and Taxation Fund; sources; purpose. - (a) Moneys deposited in and credited to the fund under...
Section 294.250 - Publication by county governing body of schedule of expenditures and statement of proceedings; manner of publication; notice. - (2) The schedule of expenditures shall state the names of...
Section 294.311 - Definitions for ORS 294.305 to 294.565. - (1) "Accrual basis" means the recording of the financial effects...
Section 294.316 - Exclusions from scope. - (1) Drainage districts organized under ORS chapter 547; (2) District...
Section 294.321 - Purposes. - (1) To establish standard procedures for the preparation, presentation, administration...
Section 294.323 - Budget period. - (2) When the governing body of a municipal corporation prepares...
Section 294.333 - Basis of accounting used by municipal corporation; change of basis. - (2) The basis of accounting used by a municipal corporation...
Section 294.338 - Compliance with Local Budget Law required prior to expenditure or tax certification; exceptions. - (2) Subsection (1) of this section does not apply to...
Section 294.343 - Internal service funds. - (a) The appropriation or appropriations to be charged in order...
Section 294.346 - Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges. - (2) Not less frequently than every 10th anniversary of the...
Section 294.358 - Expenditure and resource estimate sheets; made part of budget document. - (2) The sheet or sheets containing the estimate of budget...
Section 294.361 - Contents of estimate of budget resources. - (2) Budget resources include but are not limited to: (a)...
Section 294.368 - Determination of estimated tax revenues. - (2) Subject to the additional adjustments required under subsection (4)...
Section 294.373 - Reserving receipts from revenue-producing property or facility; deposit in special fund. - (2) Moneys reserved under subsection (1) of this section shall...
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. - (a) For a school district, the district extended ADMw as...
Section 294.388 - Estimates and reconciliation of expenditures and other requirements; form and contents. - (2) Estimates required under subsection (1) of this section must...
Section 294.393 - Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital. - (2) Each community college district shall prepare the estimates of...
Section 294.403 - Budget message. - (1) Explain the budget document; (2) Contain a brief description...
Section 294.414 - Budget committee. - (2) The budget committee shall consist of the members of...
Section 294.423 - Governing body of certain municipal corporations to be budget committee; exception. - (2) The governing body of a city with a population...
Section 294.426 - Budget committee meeting; notice; receipt of budget message and document; provision of copies of document. - (a) Receiving the budget message prepared under ORS 294.403 and...
Section 294.428 - Budget committee hearings; approval of budget document. - (2) In addition to the meetings held under ORS 294.426...
Section 294.431 - Submission of budget document to tax supervising and conservation commission before date of public hearing. - (2) A municipal corporation that has a population exceeding 200,000,...
Section 294.438 - Publication of notice of meeting, financial summary and budget summary; requirements of financial summary and notice of meeting; rules. - (2) Except as provided in ORS 294.441, the financial summary...
Section 294.441 - Requirements for financial summaries of school, education service and community college districts. - (a) Beginning fund balance; (b) Property taxes other than local...
Section 294.448 - Manner of publication; alternative requirements in certain cases. - (2) Notwithstanding ORS 294.438, a municipal corporation having a population...
Section 294.451 - Sufficiency of publication of budget documents; notice to governing body and assessor of publication error. - (a) Typographical or scriveners’ errors in the published material; (b)...
Section 294.453 - Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases. - (2) A municipal corporation having a population exceeding 200,000 and...
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... - (b) The governing body may amend the budget estimates and...
Section 294.458 - Filing copy of budget and certain documents with county assessor and Department of Revenue; records. - (2) On or before July 15 of the first fiscal...
Section 294.461 - Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure. - (2) The county assessor, county court, board of county commissioners,...
Section 294.463 - Transfers of appropriations within fund or between funds. - (1) Except as provided in subsection (2) of this section,...
Section 294.466 - Appropriation of pass-through revenues. - (2) The appropriation required under subsection (1) of this section...
Section 294.468 - Loans from one fund to another; commingling cash balances of funds. - (a) Debt service reserve funds created to provide additional security...
Section 294.471 - Supplemental budget in certain cases; no increase in property taxes permitted. - (a) An occurrence or condition that is not ascertained when...
Section 294.473 - Procedure when supplemental budget changes estimated expenditures by more than 10 percent. - (b) Notice of the hearing required under paragraph (a) of...
Section 294.476 - Local option tax or bond measure approved after adoption of budget; supplemental budget. - (a) Adopt an ordinance or resolution to determine, make and...
Section 294.477 - Inclusion in budget of estimated requirements for bonds approved at May election. - (2) On or after July 1 and before September 15...
Section 294.478 - School or community college district expending federal or state funds in emergency. - (A) Declares the existence of an emergency necessitating a greater...
Section 294.481 - Authorization to receive grants or borrow or expend moneys to respond to public emergency. - (a) Adopt an ordinance or resolution authorizing the municipal corporation...
Section 294.495 - Department of Revenue to construe Local Budget Law; rules. - (1) Construe ORS 294.305 to 294.565 and any other law...
Section 294.500 - Declaratory ruling by Department of Revenue as to its rules; rules. - (2) The Department of Revenue shall adopt rules prescribing the...
Section 294.505 - Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures. - (2) If the Department of Revenue finds from the information...
Section 294.510 - Order for revision of budgetary procedures; enforcement. - (2) The Department of Revenue may require the municipal corporation...
Section 294.605 - Definitions for ORS 294.605 to 294.705. - (1) "Commission" means the tax supervising and conservation commission. (2)...
Section 294.608 - Populous counties; establishment of tax supervising and conservation commission or submission of financial summary. - (a) Establish a tax supervising and conservation commission under ORS...
Section 294.610 - Tax supervising and conservation commission; members; appointment; qualifications; term; removal; filling vacancies. - (2) Unless sooner removed by the Governor, as provided in...
Section 294.615 - Oath of commissioner. - ______________________________________________________________________________ State of Oregon ) ) ss. County of ______...
Section 294.620 - Office of commission; employment and compensation of assistants. - (2) The commission may employ and fix the salaries of...
Section 294.625 - Jurisdiction of commission. - (2)(a) The commission has jurisdiction over a municipal corporation with...
Section 294.630 - Tax supervising and conservation commission account; additional sources of moneys. - (2)(a) On or before April 1 of each year, the...
Section 294.632 - Commission calculation and report of costs; municipal corporation reimbursement of commission costs. - (a) Actual expenditures paid out of the tax supervising and...
Section 294.635 - Submission of budget estimates by levying boards. - (2) The budget estimates required by this section to be...
Section 294.645 - Consideration of budget by commission; certifying objections or recommendations to levying board; procedure where municipality holds hearing in place of commission. - (2) Certification of a budget for a municipal corporation holding...
Section 294.650 - Striking unauthorized items from budget; reducing total amount to within limits permitted by law and Constitution. - (2) If, after the hearing, the commission finds that the...
Section 294.670 - Commission may inquire into management, books and systems; rules. - (2) Notwithstanding ORS 294.495 (2), the commission may prescribe such...
Section 294.710 - Procedures for establishing commission; annual appropriations. - (2) Any county with a population of 500,000 or more...
Section 294.725 - Definitions for ORS 294.725 to 294.755. - (1) "Account balance" means the amount a political subdivision has...
Section 294.730 - Fund created; State Treasurer as custodian; use of moneys; distribution of earnings. - (a) All moneys received from political subdivisions under the provisions...
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. - (2)(a) As soon as possible after June 30 of each...
Section 294.740 - Refund of account balances; payment of deficits; erroneous benefit payments. - (2) A political subdivision canceling a request having a negative...
Section 294.750 - Experience and liability of successor political subdivisions; unpaid assessment. - (2) Notwithstanding subsection (1) of this section, all units of...
Section 294.805 - Definitions for ORS 294.805 to 294.895. - (1) "Board" means the Oregon Short Term Fund Board. (2)...
Section 294.810 - Local and tribal governments authorized to place limited funds in pool. - (b) The investment officer may require the governing body of...
Section 294.825 - State Treasurer as investment officer; bond; employment of personnel; rules. - (2) The bond of the State Treasurer required from the...
Section 294.831 - Investment objective; limit on maturity dates. - (2) The investment officer shall at all times hold investments...
Section 294.835 - Standard of care; investment in certain stocks prohibited. - (2) Notwithstanding subsection (1) of this section, moneys in the...
Section 294.847 - Prohibited conduct for investment officer. - (1) Make a commitment to invest funds or sell securities...
Section 294.855 - Legal opinions; investment counseling services; mortgage services. - (2) The Oregon Investment Council may arrange for the furnishing...
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. - (2) Except as provided in ORS 294.850 and 294.855 (3)...
Section 294.870 - Separate accounts for public bodies; reports on investment changes and monthly financial statements required. - (2) The investment officer shall report monthly to the local...
Section 294.882 - Merger or subsequent separation of investment pool and Oregon Short Term Fund; preconditions. - (2) The State Treasurer, at the discretion of the treasurer,...
Section 294.885 - Oregon Short Term Fund Board; members; appointment; term; vacancies. - (2) One member shall be the State Treasurer or the...
Section 294.890 - Board members serve without compensation; selection of chairperson. - (2) The board shall select one of its members as...
Section 294.895 - Board duties, generally. - (1) Advise the Oregon Investment Council and the investment officer...
Section 294.900 - "Council of governments" defined. - Note: 294.900 to 294.930 were enacted into law by the...
Section 294.905 - Budget committee; membership; term; vacancies; officers; meetings to be public. - (2) The budget committee shall consist of the members of...
Section 294.910 - Estimates of expenditures; organization and format; matters to be included. - (2) The estimates required by subsection (1) of this section...
Section 294.915 - Notice of budget committee meeting; public availability of documents. - (2) The governing body shall either provide the means of...
Section 294.920 - Hearing on budget document. - (2) Not less than eight days and not more than...
Section 294.925 - Supplemental budget; conditions; term; publication. - (a) An occurrence or condition which had not been ascertained...
Section 294.930 - Authority of Department of Revenue; budget records maintained by council of governments. - (2) Each council of governments shall keep for a period...
Section 294.950 - County revenue sharing with cities. - (2) Subject to the limitation contained in subsection (3) of...
Section 294.960 - Collection and disposition of amounts due counties. - Note: 294.960 was enacted into law by the Legislative Assembly...
Section 294.990 - Penalties. - (2) Unless the time is extended by the commission, any...