reglab/housing_qa huggingface dataset:
OR Rev Stat § 294.145 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.145 - Prohibited conduct for custodial officer.

In making investments pursuant to ORS 294.035, the custodial officer may not: (1) Make a commitment to invest funds or sell securities more than 14 business days prior to the anticipated date of settlement of the purchase or sale transaction; (2) Enter into any agreement to invest funds or sell securities for future delivery for a fee other than interest; (3) Lend securities to any person or institution, except: (a) On a fully collateralized basis; and (b) When the lending is specifically permitted under an investment policy adopted pursuant to ORS 294.135 (1)(a); (4) Pay for any securities purchased by the custodial officer until the officer has received sufficient evidence of title to the securities. Evidence of title must be consistent with modern investment, banking and commercial practices and may include physical possession, book entry and automated recordation of such title. However, the custodial officer may instruct one or more custodial agents or banks to accept or release securities as that custodial officer considers advisable to be held in safekeeping for collection of principal and interest or other income; or (5) Deliver securities to the purchaser of the securities upon sale prior to receiving payment in full for the securities. However, the custodial officer may deliver the securities to any custodial agent or bank upon instructions to hold the securities pending receipt by the custodial agent or bank of full payment for the securities. [1981 c.880 §7; 1991 c.88 §5; 1995 c.245 §8; 2008 c.18 §1]
OR Rev Stat § 294.155 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.155 - Annual audit report; monthly report.

(1) The custodial officer for a local government that holds and invests funds on behalf of another government unit shall at least once a year submit an audited report to that government unit for which funds are invested. An audit report shall be submitted to the local governmental unit or units within 30 days after receipt of the audit report by the custodial officer’s governing body. This subsection shall not apply to municipal corporations or political subdivisions exempt from municipal audits in ORS 297.435. (2) The custodial officer shall prepare a report not less than monthly to each county, municipality, school district and other political subdivision the segregated funds of which the custodial officer is then investing, as to changes made in the investments of the funds of that body during the preceding month. If requested by that body, the custodial officer shall furnish to it details on the investment transactions for its fund. The custodial officer shall also provide copies of any investment policy which has been adopted to the custodial officer’s governing body upon request. [1981 c.880 §9; 1995 c.245 §9]
OR Rev Stat § 294.160 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.160 - Opportunity for public comment on new fee or fee increase.

(1) The governing body of a city, county or other unit of local government shall provide an opportunity for interested persons to comment on the enactment of any ordinance or resolution prescribing a new fee or a fee increase or an increase in the rate or other manner in which the amount of a fee is determined or calculated. (2) Where a local government exercises authority to assume the responsibility for a program delivered by the state, the local government shall provide an opportunity to comment on the difference between the fee amount charged by the state for such service and the proposed local fee for the service. [1995 c.576 §5; 2007 c.71 §90]
OR Rev Stat § 294.181 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.181 - Alternative method for certification.

(1) If, at a conference held pursuant to notice under ORS 294.175, it becomes apparent that a county will be unable to meet the level of expenditures necessary to achieve adequacy for the tax year for which the filing under ORS 294.175 was made, the Department of Revenue may certify to the county governing body expenditures for assessment and taxation at the level contained in the county’s estimate on file with the department or as adjusted by the conference agreement. (2) The department shall not certify expenditures under subsection (1) of this section if the county does not present to the department at the conference a plan to achieve adequacy in assessment and taxation within a number of years specified by the Department of Revenue. (3) Any county for which expenditures are certified pursuant to this section shall certify to the department, not less than 15 days prior to the close of the fiscal quarter, that the county is in compliance with the conference agreement and the plan developed at the conference agreement. [1989 c.796 §4]
OR Rev Stat § 294.184 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.184 - County Assessment Function Funding Assistance Account; sources; purpose.

(1) There is created under ORS 293.445 a suspense account to be known as the County Assessment Function Funding Assistance Account. The account shall consist of: (a) All moneys paid over by the county treasurers as provided under ORS 294.187 (2)(a); and (b) All interest earned upon any moneys in the account. (2) Prior to each quarterly distribution of the moneys in the account under ORS 294.178, the moneys necessary to pay the following Department of Revenue expenses shall be transferred to a suspense account of the department created under ORS 293.445 and are continuously appropriated to the department for: (a) Expenses incurred in carrying out the purposes of ORS 294.175 to 294.184; and (b) Appraisal expenses incurred by the department in appraising state-appraised industrial properties as defined in ORS 306.126 and property of centrally assessed companies under ORS 308.505 to 308.674. (3) The amount of moneys transferred to the suspense account of the department under subsection (2) of this section each quarter may not exceed 10 percent of the moneys in the account. (4) The remainder of the moneys in the account after the transfer made under subsection (2) of this section shall be used for the purpose of making the grant payments to counties as required under ORS 294.178 and are continuously appropriated to the department for that purpose. [1989 c.796 §6; 1999 c.701 §2a; 2001 c.303 §13; 2009 c.18 §3; 2011 c.83 §6; 2015 c.36 §3]
OR Rev Stat § 294.187 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.187 - County Assessment and Taxation Fund; sources; purpose.

(1) There is created in the county treasury of each county a fund to be known as the County Assessment and Taxation Fund. The fund shall consist of: (a) Moneys deposited in and credited to the fund under ORS 311.508. (b) Moneys deposited in and credited to the fund under ORS 205.323 (4)(b)(C). (c) Moneys deposited in and credited to the fund under ORS 205.323 (4)(c). (d) Interest earned upon moneys credited to the fund. (2) The county treasurer shall pay over the moneys in the fund, determined as of the last day of the fiscal quarter, to the State Treasurer on or before the 10th working day of the month following the last day of the fiscal quarter as follows: (a) Moneys collected under subsection (1)(a) and (b) of this section and interest earnings on those moneys must be paid over to the Department of Revenue for deposit in the County Assessment Function Funding Assistance Account created under ORS 294.184. (b) Moneys collected under subsection (1)(c) of this section and interest earnings on those moneys must be paid over to the Department of Revenue for deposit in the Housing and Community Services Department accounts for housing-related programs as follows: (A) 76 percent of the moneys must be deposited in the General Housing Account created under ORS 458.620; (B) 10 percent of the moneys must be deposited in the Emergency Housing Account created under ORS 458.620; and (C) 14 percent of the moneys must be deposited in the Home Ownership Assistance Account created under ORS 458.620. (3) If the county treasurer fails to pay over moneys, as required under subsection (2) of this section, then any unpaid moneys shall be a debt due and owing by the county to the state and the county shall pay the legal rate of interest thereon from the due date until paid. Payment of interest under this section shall not relieve the county treasurer from any penalty imposed by law for failure to make the payments, and in addition, the county treasurer shall be liable under ORS 311.375 (4)(a) and (b). (4) ORS 294.305 to 294.565 do not apply to a fund created under this section. [1989 c.796 §7; 2003 c.273 §2; 2009 c.18 §4; 2011 c.338 §2]
OR Rev Stat § 294.250 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.250 - Publication by county governing body of schedule of expenditures and statement of proceedings; manner of publication; notice.

(1) The county governing body of each county shall cause to be made out and published at the expense of the county not later than the last day of each month a schedule of those expenditures of the county which singly exceed $500 for the previous month. The schedule shall also include expenditures made to claimants who receive in excess of $500 for the previous month in return for a combination of articles or services which individually cost less than $500. The publication shall also include a concise statement of the proceedings of the governing body in the transaction of county business entered of record during the previous month. (2) The schedule of expenditures shall state the names of all claimants, the general purpose of the article or service for which payment is claimed in each bill and the amount ordered paid. The statement of proceedings shall be a true reflection of actions taken at any public meeting of the county governing body. (3) Except as otherwise provided in this subsection, the county shall not be required to publish any claim for personal services of regular county officers and employees occupying budgeted positions. Once each year the county shall publish the actual individual gross monthly salary of all regular officers and employees occupying budgeted positions. The county shall identify each budgeted position by the title of the position. (4) The publications required under subsection (1) of this section shall not apply to any counties having a tax supervising and conservation commission. (5) The publications required under subsection (1) of this section shall be made by posting, singly or in any combination: (a) In the county courthouse. (b) At public libraries in the county. (c) On the Internet. (6) The county shall also publish at least once each month in a newspaper of general circulation in the county, on the Internet, or both, a notice stating: (a) That the information required to be published under this section is posted and available for review; (b) The locations where it may be viewed; and (c) That copies of all or part of the posted information may be obtained from the county upon request and upon payment of a fee not exceeding the actual costs incurred by the county in making copies of the posted information. [Amended by 1963 c.360 §1; 1979 c.651 §1; 1987 c.435 §1; 1991 c.285 §1; 2011 c.172 §1; 2013 c.217 §1]
OR Rev Stat § 294.305 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.305 - Sections constituting Local Budget Law.

ORS 294.305 to 294.565 shall be known as the Local Budget Law.
OR Rev Stat § 294.316 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.316 - Exclusions from scope.

The provisions of ORS 294.305 to 294.565 do not apply to the following municipal corporations and entities: (1) Drainage districts organized under ORS chapter 547; (2) District improvement companies organized under ORS chapter 554; (3) Highway lighting districts organized under ORS chapter 372; (4) Irrigation districts organized under ORS chapter 545; (5) Road districts organized under ORS chapter 371; (6) Soil and water conservation districts organized under ORS chapter 568 that will not levy an ad valorem tax during the ensuing year or ensuing budget period; (7) Municipal public utilities operating under separate boards or commissions, authorized under ORS chapter 225 and city charters, and people’s utility districts organized under ORS chapter 261, both operating without ad valorem tax support during the ensuing year or ensuing budget period; (8) Housing authorities created under ORS 456.055 to 456.235 that are not carrying out urban renewal activities using a division of ad valorem taxes under ORS 457.440 during the ensuing year or ensuing budget period; (9) Water control districts organized under ORS chapter 553 that will not levy an ad valorem tax during the ensuing year or ensuing budget period; (10) Hospital financing authorities organized under ORS 441.525 to 441.595; (11) Export trading corporations organized under ORS 777.755 to 777.800; (12) Diking districts organized under ORS chapter 551; (13) Health districts organized under ORS 440.315 to 440.410; (14) Intergovernmental entities created under ORS 190.010, including councils of governments described in ORS 294.900 to 294.930, except that an intergovernmental entity or a council of governments that proposes to impose ad valorem property taxes for the ensuing year or budget period is subject to ORS 294.305 to 294.565 for the budget prepared for that year or period; and (15) Historic ghost towns as defined in ORS 221.862. [1963 c.576 §35; 1965 c.451 §1; 1979 c.621 §8a; 1979 c.686 §9; 1981 c.918 §5; 1983 c.200 §18; 1985 c.361 §1; 1999 c.632 §2; 2001 c.135 §4; 2001 c.251 §3; 2003 c.235 §2; 2017 c.26 §4]
OR Rev Stat § 294.321 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.321 - Purposes.

The purposes of ORS 294.305 to 294.565 are: (1) To establish standard procedures for the preparation, presentation, administration and appraisal of budgets of municipal corporations; (2) To provide for a brief description of the programs of a municipal corporation and the fiscal policy which is to accomplish these programs; (3) To provide for estimation of revenues, expenditures and proposed taxes; (4) To provide specific methods for obtaining public views in the preparation of fiscal policy; (5) To provide for the control of revenues and expenditures for the promotion of efficiency and economy in the expenditure of public funds; and (6) To enable the public, taxpayers and investors to be apprised of the financial policies and administration of the municipal corporation in which they are interested. [1963 c.576 §2; 1997 c.308 §4; 1997 c.541 §323]
OR Rev Stat § 294.323 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.323 - Budget period.

(1) A municipal corporation, by ordinance, resolution or charter, may provide that the budget and budget documents for the municipal corporation be prepared for a period of 24 months. Unless so authorized by ordinance, resolution or charter, a municipal corporation may not prepare a budget and budget documents for a period longer than one fiscal year. (2) When the governing body of a municipal corporation prepares a biennial budget, the governing body shall certify to the assessor for each fiscal year of the budget period the ad valorem property tax amount or rate for the ensuing fiscal year. [2001 c.135 §2]
OR Rev Stat § 294.326 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.326

[1963 c.576 §4; 1965 c.451 §2; 1977 c.102 §2; 1979 c.310 §1; 1987 c.280 §1; 1991 c.902 §110; 1995 c.333 §8; 1997 c.308 §5; 1997 c.541 §324; 1999 c.632 §3; 2001 c.135 §5; 2003 c.195 §25; 2005 c.443 §14; 2007 c.783 §118; 2011 c.473 §1; renumbered 294.338 in 2011]
OR Rev Stat § 294.331 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.331 - Budget officer.

The governing body of each municipal corporation shall, unless otherwise provided by county or city charter, designate one person to serve as budget officer. The budget officer, or the person or department designated by charter and acting as budget officer, shall prepare or supervise the preparation of the budget document. The budget officer shall act under the direction of the executive officer of the municipal corporation, or where no executive officer exists, under the direction of the governing body. [1963 c.576 §5]
OR Rev Stat § 294.333 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.333 - Basis of accounting used by municipal corporation; change of basis.

(1) A municipal corporation shall record its revenues and expenditures, on a fund by fund basis, using the cash basis, the modified accrual basis or the accrual basis of accounting, at the discretion of the municipal corporation. (2) The basis of accounting used by a municipal corporation must be used in the current year or period and in each succeeding year or period until the basis is changed in a subsequent budget. (3) A change in a municipal corporation’s basis of accounting must be published as required under ORS 294.438. [Formerly 294.445]
OR Rev Stat § 294.336 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.336

[1963 c.576 §6; 1973 c.61 §1; 1979 c.310 §2; 1997 c.308 §6; 2001 c.135 §32; renumbered 294.414 in 2011]
OR Rev Stat § 294.341 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.341

[1963 c.576 §7; 1997 c.308 §7; 2005 c.417 §1; 2007 c.670 §1; renumbered 294.423 in 2011]
OR Rev Stat § 294.343 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.343 - Internal service funds.

(1) A municipal corporation may establish by ordinance or resolution one or more internal service funds. The ordinance or resolution creating the fund shall set forth in detail the following: (a) The appropriation or appropriations to be charged in order to provide the initial money for financing the fund; (b) The object or purpose of the fund; (c) The methods for controlling of expenditures and encumbering of such funds; and (d) The sources from which the fund shall be replenished. (2) No person shall expend or encumber or authorize expenditure or encumbrance from funds created in accordance with subsection (1) of this section in excess of the balance of that fund, or for a purpose for which there is no appropriation or source of reimbursement authorized at that time. (3) The anticipated expenditure for the ensuing year or ensuing budget period from an internal service fund created in accordance with subsection (1) of this section shall be budgeted as any other fund in accordance with ORS 294.305 to 294.565, appropriations shall be made for each internal service fund in accordance with ORS 294.456 and expenditures from the internal service fund shall be regulated thereby. (4) Notwithstanding the limitations in ORS 294.305 to 294.565 applicable to increasing the appropriations of funds during the current year or current budget period, the governing body may increase appropriations of the internal service funds by ordinance or resolution. (5) The charges for services shall be computed to cover all costs for such services and the charges shall be periodically revised to eliminate any element of profit or loss. [Formerly 294.470]
OR Rev Stat § 294.346 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.346 - Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges.

(1) Any municipal corporation, by ordinance or resolution of its governing body, may establish one or more reserve funds to hold moneys to be accumulated and expended for the purposes specified in ORS 280.050, without submitting the question of establishing the reserve fund to a vote of the electors. The municipal corporation may cause to be credited to any reserve fund all or any portion of the revenues derived from taxes levied under ORS 280.060 and any other taxes, charges or revenues as the governing body may determine. The municipal corporation may also limit the crediting of such taxes, charges or revenues to a reserve fund to a specific period of time designated by the governing body. (2) Not less frequently than every 10th anniversary of the date upon which a reserve fund is established under subsection (1) of this section, the governing body of the municipal corporation shall review the reserve fund and determine whether the fund will be continued or abolished. When the governing body determines, by resolution, that it is no longer necessary to maintain such a reserve fund: (a) Commencing with the next succeeding fiscal year, the political subdivision shall discontinue the levy of any taxes under ORS 280.060 that would otherwise be required to be credited to such fund; and (b) There shall be transferred to the general fund or any other fund of the political subdivision that the governing body determines is appropriate: (A) Any unexpended balance in the fund to be abolished that is not required to be held for subsequent expenditure for the purposes for which the fund was established; and (B) Any subsequent receipts from tax levies that are otherwise required to be credited to such fund, together with any penalties and interest thereon. (3) This section does not apply to system development charges imposed under ORS 223.297 to 223.316, and no system development charges shall be credited to any reserve fund established under this section. [Formerly 294.525]
OR Rev Stat § 294.352 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.352

[1979 c.686 §3 (enacted in lieu of 294.351); 2001 c.135 §6; 2011 c.473 §2; renumbered 294.388 in 2011]
OR Rev Stat § 294.353 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.353 - Elimination of unnecessary fund; disposition of balance.

Subject to the provisions contained in the charter of any city or county or in any law relating to municipal corporations, when the necessity for maintaining any fund of the municipal corporation has ceased to exist and a balance remains in the fund, the governing body shall so declare by ordinance or other order and upon such declaration such balance shall forthwith be transferred to the general fund of the municipal corporation unless other provisions have been made in the original creation of the fund. [Formerly 294.475]