reglab/housing_qa huggingface dataset:
OR Rev Stat § 294.431 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.431 - Submission of budget document to tax supervising and conservation commission before date of public hearing.

(1) A municipal corporation that has a population not exceeding 200,000, is located in a county having a tax supervising and conservation commission, has not made an election under ORS 294.625 (2) and has not submitted its approved budget document to the tax supervising and conservation commission for a public hearing pursuant to ORS 294.453 (3) shall submit its approved budget document to the tax supervising and conservation commission in the county at least 30 days before the date of the public hearing in accordance with ORS 294.453. (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]
OR Rev Stat § 294.433 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.433 - Format for notices and summaries.

Format for publication of notices and summaries required by ORS 294.438 shall be prescribed by the Department of Revenue. [Formerly 294.413]
OR Rev Stat § 294.435 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.435

[1963 c.576 §25; 1965 c.451 §9; 1969 c.682 §1; 1971 c.516 §7; 1977 c.305 §2; 1979 c.310 §5; 1979 c.686 §8a; 1993 c.270 §3; 1997 c.308 §22; 1997 c.541 §332; 1999 c.632 §11; 2001 c.135 §18; 2001 c.753 §5; 2003 c.14 §145; 2011 c.473 §13; renumbered 294.456 in 2011]
OR Rev Stat § 294.437 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.437

[2001 c.753 §4; 2007 c.350 §1; renumbered 294.476 in 2011]
OR Rev Stat § 294.440 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.440

[1963 c.576 §26; 1971 c.513 §58; 1983 c.740 §84; 2011 c.473 §14; renumbered 294.478 in 2011]
OR Rev Stat § 294.443 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.443

[1985 c.356 §3; 1993 c.97 §16; 2001 c.135 §19; 2007 c.783 §120; renumbered 294.378 in 2011]
OR Rev Stat § 294.444 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.444 - County budget summary of revenues and expenditures funded in part by state resources.

County budgets must contain a summary of revenues and expenditures for major programs funded in part by state resources. The summary must include, at a minimum, functions related to assessment and taxation, community corrections, district attorneys, juvenile corrections and probation, public health, mental health and chemical dependency, veterans’ services, roads and economic development. The summary must provide the total expenses for each program and identify the revenues used to fund the program from general county resources, state grants, federal grants, video lottery resources and other resources as applicable. The summary must include the revenues and expenditures in the adopted budget, revenues and expenditures in the prior year’s adopted budget, and actual revenue and expenditure data from the two previous years. [Formerly 294.419]
OR Rev Stat § 294.445 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.445

[1963 c.576 §28; 1977 c.305 §3; 1997 c.308 §23; 2001 c.135 §20; 2011 c.473 §15; renumbered 294.333 in 2011]
OR Rev Stat § 294.447 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.447

[2002 s.s.4 c.1 §5; 2003 c.96 §§1,2; 2011 c.705 §17; renumbered 294.383 in 2011]
OR Rev Stat § 294.448 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.448 - Manner of publication; alternative requirements in certain cases.

(1) If no newspaper is published in a municipal corporation the aggregate estimated budget expenditures of which do not exceed $100,000 for the ensuing fiscal year or $200,000 for the ensuing budget period, the municipal corporation may post the notice of the meeting and financial summary of the budget required under ORS 294.438 (1) in three conspicuous places in the municipal corporation for at least 20 days before the date of the meeting required under ORS 294.453. (2) Notwithstanding ORS 294.438, a municipal corporation having a population exceeding 200,000 and located in a county having a tax supervising and conservation commission or a municipal corporation having a population not exceeding 200,000 that has not made an election under ORS 294.625 (2) and that requests the tax supervising and conservation commission to conduct the public hearing described in ORS 294.453 shall, not less than five days and not more than 30 days before the date of the meeting required under ORS 294.453, publish a notice stating: (a) The date, time and place of the meeting required under ORS 294.453; (b) The place where the complete budget document is available during regular business hours for inspection by the general public; (c) Total budget requirements and taxes to be levied; (d) Changes in the amount or rate of proposed ad valorem property taxes; and (e) The place where copies of the complete budget or parts of the complete budget may be obtained. [Formerly 294.421]
OR Rev Stat § 294.450 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.450

[1963 c.576 §27; 1975 c.569 §1; 1979 c.310 §6; 1997 c.308 §24; 1999 c.632 §12; 2001 c.135 §21; 2009 c.477 §9; 2011 c.473 §16; renumbered 294.463 in 2011]
OR Rev Stat § 294.451 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.451 - Sufficiency of publication of budget documents; notice to governing body and assessor of publication error.

(1) When a notice, budget summary or other document is required to be published under any provision of ORS 294.305 to 294.565, publication of the document shall be considered sufficient for all purposes if a good faith effort is made by the budget officer of the municipal corporation to publish by any one or more of the methods described in ORS 294.311 (35), notwithstanding any defect in the publication, including but not limited to: (a) Typographical or scriveners’ errors in the published material; (b) Failure of the published materials to be mailed or hand delivered to each street and postal mailing address within the jurisdictional boundaries of the municipal corporation; (c) Arithmetic errors in computing numerical information, including tax levies or tax rates; (d) Calculations of ad valorem property taxes not made in accordance with the applicable requirements of law; or (e) Failure to publish within the time periods required by law. (2) At the first regularly scheduled meeting of the governing body of the municipal corporation that is held following the discovery of any publication error described in subsection (1)(a), (c) or (d) of this section, the budget officer shall advise the governing body in writing of the error and shall correct the error by testimony before the governing body at the meeting. If the error relates to the calculation of ad valorem property taxes, the budget officer shall immediately notify the county assessor of the error in writing, identifying the correct ad valorem property tax. [Formerly 294.425]
OR Rev Stat § 294.453 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.453 - Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases.

(1) Except as provided in subsections (2) and (3) of this section, the governing body of a municipal corporation shall meet at the time and place designated in the notice of meeting required under ORS 294.438 for the purpose of holding a public hearing on the budget document as approved by the budget committee. At the meeting any person may appear for or against any item in the approved budget document. (2) A municipal corporation having a population exceeding 200,000 and located in a county having a tax supervising and conservation commission shall submit its budget document to the tax supervising and conservation commission of the county under ORS 294.431 (2). The governing body of the municipal corporation or its representatives shall meet with the taxpayers of the municipal corporation at a public hearing to be called and conducted by the tax supervising and conservation commission. (3) A municipal corporation that has a population not exceeding 200,000 and is located in a county having a tax supervising and conservation commission may submit its approved budget document to the tax supervising and conservation commission of the county under ORS 294.431 (1) for a public hearing. The governing body of the municipal corporation or its representatives shall meet with the taxpayers of the municipal corporation at a public hearing to be called and conducted by the tax supervising and conservation commission. [Formerly 294.430]
OR Rev Stat § 294.455 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.455

[1963 c.576 §27a; 1965 c.451 §10; 1991 c.573 §2; 1997 c.308 §25; 2001 c.135 §22; 2011 c.473 §19; renumbered 294.481 in 2011]
OR Rev Stat § 294.460 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.460

[1963 c.576 §§27b,27c; 1979 c.310 §7; 1999 c.632 §13; 2001 c.135 §23; 2009 c.477 §10; renumbered 294.468 in 2011]
OR Rev Stat § 294.461 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.461 - Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure.

(1) Any ad valorem property tax made contrary to the provisions of ORS 294.305 to 294.565 or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070. (2) The county assessor, county court, board of county commissioners, the Department of Revenue, tax supervising and conservation commission or 10 or more interested taxpayers may appeal to the regular division of the Oregon Tax Court and such appeal shall be perfected in the following manner only: (a) Within 30 days after the certification of ad valorem property taxes is filed with the county assessor under ORS 310.060, the appealing party shall file a complaint with the clerk of the tax court at its principal office in Salem, Oregon. Such filing in the tax court shall constitute the perfection of the appeal. Service upon the Department of Revenue shall be accomplished by the clerk of the tax court filing a copy of the complaint with the Director of the Department of Revenue and with the secretary or clerk of the municipal corporation. When a complaint is filed under this section by 10 or more interested taxpayers, if following perfection of the court’s jurisdiction to hear the case: (A) One or more of the taxpayers withdraws from the proceedings, and five or more of the taxpayers do not withdraw, the court shall nevertheless retain jurisdiction to hear the matter; or (B) One or more of the taxpayers withdraws from the proceedings, and fewer than five of the taxpayers remain parties and do not withdraw, the court shall not retain jurisdiction to hear the matter but shall dismiss the case with prejudice. (b) The complaint shall state the facts and the grounds upon which the plaintiff contends the tax should be voided or modified. The case shall proceed thereafter in the manner provided in ORS 305.405 to 305.494. (3) If the tax court finds that the budget and the tax certification in question were not prepared and made in substantial compliance with ORS 294.305 to 294.565 and any other applicable law relating to the making of ad valorem property taxes, it shall declare void or modify any such tax and shall direct that such action be taken, all as in the circumstances it shall deem appropriate. [Formerly 294.485]
OR Rev Stat § 294.463 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.463 - Transfers of appropriations within fund or between funds.

Subject to the provisions of the charter of a city or county or a law relating to municipal corporations: (1) Except as provided in subsection (2) of this section, transfers of appropriations may be made within a fund when authorized by ordinance or resolution of the governing body of a municipal corporation. The ordinance or resolution must state the need for the transfer, the purpose for the authorized expenditure and the amount transferred. (2) Transfers of general operating contingency appropriations that in aggregate during a fiscal year or budget period exceed 15 percent of the total appropriations of the fund contained in the original budget adopted by the governing body of the municipal corporation for the fiscal year or budget period may be made only after adoption of a supplemental budget prepared for the purpose. (3) Transfers of appropriations or of appropriations and an equal amount of budget resources may be made between funds of the municipal corporation when authorized by ordinance or resolution of the governing body. The ordinance or resolution must state the need for the transfer, the purpose for the authorized expenditures in the appropriation and the amount transferred. (4) This section applies only to transfers made after a budget has been approved and during the fiscal year or budget period for which the appropriations are made. [Formerly 294.450]
OR Rev Stat § 294.466 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.466 - Appropriation of pass-through revenues.

(1) A municipal corporation imposing taxes, fees or charges that in accordance with applicable law or an intergovernmental agreement under ORS chapter 190 must be paid on a pass-through basis to another municipal corporation shall include the taxes, fees or charges in its budget and appropriate the estimated amount generated by the taxes, fees or charges. (2) The appropriation required under subsection (1) of this section must take the form of an expense of the municipal corporation imposing the taxes, fees or charges. (3) If the actual amount collected from the taxes, fees or charges during a fiscal year or budget period exceeds the estimated amount included in the budget of the municipal corporation imposing the taxes, fees or charges for the fiscal year or budget period, upon determining that the excess exists, the governing body of the municipal corporation shall appropriate the excess by means of an ordinance or resolution and no further action is required under ORS 294.305 to 294.565 to budget, appropriate or expend the excess. [2011 c.473 §18]
OR Rev Stat § 294.470 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.470

[1963 c.576 §30; 1975 c.319 §1; 1997 c.308 §26; 2001 c.135 §24; renumbered 294.343 in 2011]
OR Rev Stat § 294.473 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.473 - Procedure when supplemental budget changes estimated expenditures by more than 10 percent.

(1)(a) If the amended estimated expenditures contained in an individual fund that is being changed by a supplemental budget made under ORS 294.471 differ by more than 10 percent from the expenditures in the budget as most recently amended prior to the supplemental budget, the governing body of the municipal corporation shall hold a public hearing on the supplemental budget. (b) Notice of the hearing required under paragraph (a) of this subsection, including a summary of the changes proposed in the funds that differ by more than 10 percent from the expenditures in the budget as most recently amended prior to the supplemental budget, must be published not less than five days before the meeting. (c) After the hearing, additional expenditures contained in the supplemental budget described in this subsection may not be made unless the governing body of the municipal corporation enacts appropriation ordinances or resolutions authorizing the expenditures. The ordinances or resolutions must state the need for and the purpose and amount of the appropriation. (2) In counties having a tax supervising and conservation commission: (a) The governing body of a municipal corporation may adopt a supplemental budget without submitting the budget to the commission prior to adoption. (b) The commission is not required to hold a hearing on the budget. (3) The Department of Revenue shall prescribe the form of the notice required under subsection (1) of this section. [2011 c.473 §22; 2013 c.420 §5]
OR Rev Stat § 294.474 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.474 - Requirement to file materials related to measure proposing local option tax or general obligation bond.

If a municipal corporation places a local option tax measure or a general obligation bond measure on the ballot to be voted on by the electors of the corporation, the chief elections officer of a city, governing body of a county or district elections authority responsible for filing materials relating to the measure under ORS 254.095 (2), 254.103 or 255.085 (1) shall file the materials with the appropriate county elections officer. The county elections official shall file a copy of the materials with the Secretary of State for publication on the electronic filing system adopted under ORS 260.057. [2017 c.552 §3; 2021 c.551 §27]
OR Rev Stat § 294.475 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.475

[1963 c.576 §31; renumbered 294.353 in 2011]
OR Rev Stat § 294.477 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.477 - Inclusion in budget of estimated requirements for bonds approved at May election.

(1) If the voters of a municipal corporation approve the issuance of general obligation bonds at a May election, the budget of the municipal corporation adopted under ORS 294.456 or a supplemental budget adopted under ORS 294.471 may include estimated requirements to pay debt service on the bonds during the ensuing year or each of the years of the ensuing budget period. (2) On or after July 1 and before September 15 following the election described in subsection (1) of this section, the governing body of the municipal corporation may adopt an ordinance or resolution imposing and categorizing a tax levy necessary to pay the estimated debt service on the bonds described in subsection (1) of this section. The portion of an ordinance or resolution that is adopted under this subsection does not become effective until the debt is incurred. (3) The assessor of the county in which the municipal corporation is located shall accept a written notice certifying the estimated amount of ad valorem property taxes to be imposed by the municipal corporation pursuant to an ordinance or resolution adopted under subsection (2) of this section, or of a subsequent ordinance or resolution imposing and categorizing a tax levy in an amount that is less than the amount imposed under subsection (2) of this section, on or before September 15 of the property tax year, provided the governing body of the municipal corporation timely files for an extension under ORS 310.060. [2017 c.26 §2]
OR Rev Stat § 294.478 (2021)
2021 Oregon Revised Statutes|Volume : 07 - Public Facilities and Finance|Chapter 294 - County and Municipal Financial Administration|Section 294.478 - School or community college district expending federal or state funds in emergency.

(1)(a) The board of directors of a school district or the board of education of a community college district may not make an emergency expenditure for specific purposes that is greater than the amount appropriated for the purposes under ORS 294.456 unless the board: (A) Declares the existence of an emergency necessitating a greater expenditure of public money for one or more of the purposes described in subsection (2) of this section; and (B) Adopts a resolution appropriating funds for the emergency expenditure. (b) An emergency expenditure under paragraph (a) of this subsection is allowable to the extent that all funds for the emergency expenditure are: (A) Advanced or committed to the district by apportionment, grant, contribution or allocation from the United States or an agency of the United States; or (B) Made available to a common or union high school district by the education service district board from an emergency aid fund established under ORS 334.370. (2) A school district or a community college district may appropriate an emergency expenditure under this section for the specific purposes of providing, maintaining and operating school or college facilities, supplies and personnel for the instruction of the pupils attending the public schools or college in the district during the remainder of the budget year. (3) For purposes of subsection (1)(b)(A) of this section, a school district or community college district may enter into and carry out a plan of financing sponsored by the United States or an agency of the United States upon terms and conditions and subject to rules and regulations prescribed by the United States or the agency. [Formerly 294.440]