reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.358 - Expenditure and resource estimate sheets; made part of budget document.

(1) The sheet or sheets containing the estimate of expenditures shall also show in parallel columns the actual expenditures for the two fiscal years next preceding the current year or the actual expenditures for the two budget periods preceding the current budget period, the estimated expenditures for the current year or current budget period and the estimated expenditures for the ensuing year or ensuing budget period.
(2) The sheet or sheets containing the estimate of budget resources shall also show in parallel columns the actual budget resources of the two fiscal years next preceding the current year or the actual budget resources for the two budget periods preceding the current budget period, the estimated budget resources for the current year or current budget period and the estimated budget resources for the ensuing year or ensuing budget period.
(3) The estimate sheets shall be made a part of the budget document. [Formerly 294.376]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.361 - Contents of estimate of budget resources.

(1) Each municipal corporation shall estimate in detail its budget resources for the ensuing year or ensuing budget period by funds and sources.
(2) Budget resources include but are not limited to:
(a) The balance of cash, cash equivalents and investments (in the case of a municipal corporation on the cash basis) or the net working capital (in the case of a municipal corporation on the accrual or modified accrual basis of accounting) that will remain in each fund on the last day of the current year or current budget period;
(b) Taxes;
(c) Fees;
(d) Licenses;
(e) Fines;
(f) Interest on deposits or on securities of any kind;
(g) Endowments;
(h) Annuities;
(i) Penalties;
(j) Sales of property or other assets or products of any kind;
(k) Delinquent taxes;
(L) Judgments;
(m) Damages;
(n) Rent;
(o) Premiums on sales of bonds;
(p) Reimbursement for services, road or other work performed for others;
(q) Transfer or reverter of unused balances of any kind;
(r) Reimbursement for services provided other funds;
(s) Rebates;
(t) Refunds of moneys heretofore paid on any account;
(u) Apportionment, grant, contribution, payment or allocation from the federal government, state government or any other governmental units;
(v) Taxes for the ensuing year or ensuing budget period;
(w) Interfund revenue transfers; and
(x) Revenues from any and all other sources of whatsoever kind or character.
(3) Budget resources do not include:
(a) The estimate for the ensuing year or ensuing budget period of discounts under ORS 311.505.
(b) The estimate of uncollectible amounts of taxes, fees or charges for the ensuing year or ensuing budget period.
(c) Moneys accumulated under an approved employee deferred compensation plan and interest or investment returns earned on such moneys.
(d) Grants, gifts, bequests or devises transferred to a municipal corporation in trust for specific uses in the year of transfer. However, such grants, gifts, bequests or devises shall be included as budget resources if, by the time the budget committee approves the budget, the amount thereof that will be received in the ensuing year or ensuing budget period can be reasonably estimated. Such grants, gifts, bequests or devises may be placed in a trust and agency fund, to then be appropriated from such fund or funds.
(e) Amounts deducted from taxes pursuant to ORS 294.632. [1963 c.576 §10; subsection (4) enacted as 1965 c.604 §11; 1969 c.612 §3; 1977 c.102 §3; 1979 c.310 §4; 1997 c.308 §8; 1999 c.632 §4; 1999 c.1051 §268; 2001 c.135 §7; 2005 c.22 §223; 2009 c.477 §5; 2009 c.596 §9]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.365

[Amended by 1957 c.310 §2; 1959 c.262 §2; 1961 c.299 §1; 1961 c.678 §1; 1963 c.576 §23; renumbered 294.421]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.371

[1963 c.576 §13; 1965 c.451 §4; 1997 c.308 §9; 2001 c.135 §8; 2011 c.473 §4; renumbered 294.398 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.373 - Reserving receipts from revenue-producing property or facility; deposit in special fund.

(1) Any port or dock commission may reserve any portion of the receipts from any revenue-producing property or facility. Any city may reserve any portion of the receipts from any public utility operation of such city. Any such port, dock commission or city may reserve any proceeds from the sale of any such property for future maintenance, alteration, repair, equipment, relocation or replacement of such properties or facilities of the general nature and type from which the proceeds or receipts were received or for insurance funds or retirement pension funds, as the governing body may deem necessary or appropriate. However, if money is received from the sale of property that has been purchased with the proceeds from the sale of bonds or utility certificates, the governing body shall first apply the receipts from the sale of such property to the payment of any applicable outstanding bonded indebtedness before allocation of any portion of the receipts to a reserve fund.
(2) Moneys reserved under subsection (1) of this section shall be placed in a special fund or funds. [Formerly 294.366]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.378 - Certain interest to be included in budget; method.

In the exercise of the authority granted by ORS 287A.180, 328.565 and 341.715, specific provision for interest must be contained in duly adopted budgets. However, reporting of anticipated loan proceeds and related principal repayments within a particular fiscal year or budget period may be accomplished in narrative form or by footnoted schedules to the duly adopted budget and need not be included as a budgetary resource or requirement. Such narrative or footnoted disclosure must indicate that principal repayments are a liability of the applicable fund from which they are made. [Formerly 294.443]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.381

[1963 c.576 §15: 1979 c.762 §1; 1991 c.459 §5; 1997 c.308 §10; 1997 c.541 §328; 1999 c.186 §7; 1999 c.632 §5; 2001 c.135 §10; 2001 c.138 §1; 2003 c.46 §1; 2005 c.443 §31; 2007 c.894 §1; 2009 c.538 §16; renumbered 294.368 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.388 - Estimates and reconciliation of expenditures and other requirements; form and contents.

(1) Each municipal corporation shall prepare estimates of expenditures and other requirements for the ensuing year or budget period. The estimates must be reconciled so that the total amount of expenditures and other requirements in each fund equals the total amount of resources in the fund for the same period.
(2) Estimates required under subsection (1) of this section must be prepared by organizational unit or by program. For purposes of preparing the estimates, "organizational unit" does not apply to hospitals, school districts or education service districts.
(3) Estimates prepared by organizational unit pursuant to subsection (2) of this section must be detailed under separate object classifications of personnel services, materials and services and capital outlay. Separate estimates must be made for operating expenses and general capital outlays that cannot reasonably be allocated to an organizational unit and for special payments, debt service and interfund revenue transfers.
(4) Estimates prepared by program pursuant to subsection (2) of this section must be arranged for each activity of a program. Estimates under each activity must be detailed under separate object classifications of personnel services, materials and services and capital outlay. Separate estimates must be made for operating expenses and general capital outlays that cannot reasonably be allocated to an activity within a program and for special payments, debt service and interfund revenue transfers.
(5) Estimates of expenditures for personnel services must include for each organizational unit or activity the total budgeted cost of all officers and employees and the number of related full-time equivalent positions. Upon request, a municipal corporation shall make available the current salary of each officer and employee, other than persons who receive an hourly wage or who are hired on a part-time basis. For the purpose of preparing a list of salaries, employees of like classification and salary range may be listed by the number of employees, the highest and lowest salaries and the total amount of all salaries, in each salary range.
(6) Debt service estimates must include separate amounts for principal and interest for each bond issue in each fund.
(7) The estimate for a fund may include an estimate for general operating contingencies. [Formerly 294.352]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.393 - Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital.

(1) Each school district and each education service district shall prepare the estimates of expenditures required under ORS 294.388 in accordance with the classification of revenue and expenditure accounts prescribed by the Department of Education in consultation with the Department of Revenue. The Department of Revenue is responsible for determining the district’s compliance with this subsection.
(2) Each community college district shall prepare the estimates of expenditures required under ORS 294.388 in accordance with the classification of revenue and expenditure accounts prescribed by the Office of Community Colleges and Workforce Development in consultation with the Department of Revenue. The Department of Revenue is responsible for determining the district’s compliance with this subsection.
(3) Notwithstanding ORS 294.388 (2), each municipal corporation that operates a public utility or hospital shall prepare estimates for the operations of each public utility or hospital in accordance with:
(a) The applicable generally accepted system of accounts for the operations; or
(b) The general system of accounts in ORS 294.305 to 294.565. [Formerly 294.356; 2015 c.366 §72]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.398 - Estimate of unappropriated ending fund balance for each fund.

A municipal corporation may include in its budget an estimate of unappropriated ending fund balance for each fund, for use in the fiscal period following that for which the budget is being prepared. The estimate authorized by this section represents cash or net working capital which will be carried over into the year following the ensuing fiscal year or ensuing budget period for which the budget is being prepared. It shall not in any way reduce the cash balance or net working capital which becomes part of the budget resources provided in ORS 294.361 (1) to (3). The unappropriated ending fund balance authorized by this section shall become a budget resource at the close of the ensuing fiscal year or ensuing budget period for the succeeding year or budget period. Except as provided in ORS 294.338 (2) and 294.481, no appropriation or expenditure shall be made in the year or budget period for which the budget is applicable for the amount estimated pursuant to this section. [Formerly 294.371]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.401

[1963 c.576 §19; 1965 c.451 §5; 1971 c.516 §2; 1989 c.504 §1; 1997 c.308 §13; 1999 c.632 §6; 2011 c.473 §6; renumbered 294.426 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.403 - Budget message.

A budget message shall be prepared by or under the direction of the executive officer of the municipal corporation or, where no executive officer exists, by or under the direction of the presiding officer of the governing body. The budget message shall be delivered at a meeting of the budget committee as provided in ORS 294.426 (1). The budget message shall:
(1) Explain the budget document;
(2) Contain a brief description of the proposed financial policies of the municipal corporation for the ensuing year or ensuing budget period;
(3) Describe in connection with the financial policies of the municipal corporation, the important features of the budget document;
(4) Set forth the reason for salient changes from the previous year or budget period in appropriation and revenue items;
(5) Explain the major changes in financial policy; and
(6) Set forth any change contemplated in the municipal corporation’s basis of accounting and explain the reasons for the change and the effect of the change on the operations of the municipal corporation. [Formerly 294.391]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.406

[1963 c.576 §20; 1965 c.451 §6; 1997 c.308 §14; 1997 c.541 §336a; 1999 c.632 §7; 2001 c.104 §103; 2001 c.135 §13; 2009 c.477 §6; renumbered 294.428 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.411

[1963 c.576 §21; 1969 c.155 §1; 1991 c.459 §6; 1997 c.308 §15; 1999 c.632 §8; 2009 c.596 §3; 2011 c.473 §7; renumbered 294.431 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.414 - Budget committee.

(1) Except as provided in ORS 294.423, the governing body of each municipal corporation shall establish a budget committee in accordance with the provisions of this section.
(2) The budget committee shall consist of the members of the governing body and a number, equal to the number of members of the governing body, of electors of the municipal corporation appointed by the governing body; if there are electors fewer than the number required, the governing body and the electors who are willing to serve shall be the budget committee; and if there are no electors willing to serve, the governing body shall be the budget committee.
(3) The members of the budget committee shall receive no compensation for their services as members of such committee.
(4) Appointive members of the budget committee may not be officers, agents or employees of the municipal corporation.
(5) Appointive members of a budget committee that prepares an annual budget shall be appointed for terms of three years. The terms shall be staggered so that, as near as practicable, one-third of the terms of the appointive members end each year.
(6) Appointive members of a budget committee that prepares a biennial budget shall be appointed for terms of four years. The terms shall be staggered so that, as near as practicable, one-fourth of the terms of the appointive members end each year.
(7) If any appointive member is unable to serve the term for which the member was appointed, or an appointive member resigns prior to completion of the term for which the member was appointed, the governing body of the municipal corporation shall fill the vacancy by appointment for the unexpired term.
(8) If the number of members of the governing body is reduced or increased by law or charter amendment, the governing body of the municipal corporation shall reduce or increase the number of appointive members of the budget committee so that the number thereof shall be equal to but not greater than the number of members of the governing body. To effect a reduction, the governing body of the municipal corporation may remove such number of appointive members as may be necessary. The removals shall be made so that the number remaining will be divided into three, if the terms of the appointive members are governed by subsection (5) of this section, or four, if the terms of the appointive members are governed by subsection (6) of this section, equal or approximately equal groups as to terms. In case of an increase, additional appointive members shall be appointed for such terms so that they, together with the members previously appointed, will be divided into three or four, as appropriate under this section, equal or approximately equal groups as to terms.
(9) The budget committee shall at its first meeting after its appointment elect a presiding officer from among its members. [Formerly 294.336]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.416

[Formerly 294.360; 1965 c.451 §7; 1971 c.516 §3; 1979 c.686 §6; 1997 c.308 §17; 2001 c.135 §14; 2011 c.473 §8; renumbered 294.438 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.421

[Formerly 294.365; 1965 c.451 §8; 1967 c.525 §1; 1969 c.155 §2; 1971 c.516 §6; 1991 c.459 §7; 1997 c.308 §19; 1997 c.541 §331; 1999 c.632 §9; 2001 c.104 §104; 2001 c.135 §16; 2009 c.477 §7; 2009 c.596 §4; 2011 c.473 §11; renumbered 294.448 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.423 - Governing body of certain municipal corporations to be budget committee; exception.

(1) The governing body of each municipal corporation having a population exceeding 200,000 and that is located in a county having a tax supervising and conservation commission shall be the budget committee for the municipal corporation unless the governing body of the municipal corporation elects by resolution to create a budget committee as provided in ORS 294.414.
(2) The governing body of a city with a population of more than 400,000 is the budget committee of an urban renewal agency created by the city under ORS 457.035. [Formerly 294.341]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.425

[Formerly 294.415; 1997 c.308 §20; 1997 c.541 §336b; 1999 c.632 §10; 2001 c.104 §105; 2001 c.135 §17; 2009 c.477 §8; renumbered 294.451 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.428 - Budget committee hearings; approval of budget document.

(1) The budget committee shall approve the budget document as submitted by the budget officer or the budget document as revised and prepared by the budget committee. The budget document as approved by the budget committee shall specify the ad valorem property tax amount or rate for all funds.
(2) In addition to the meetings held under ORS 294.426 (1), the budget committee may meet from time to time at its discretion. All meetings of the budget committee shall be open to the public. Except for a meeting of the budget committee held under ORS 294.426 (1), prior notice of each meeting of the budget committee shall be given at the same time as is required for notice of meetings of the governing body of the municipal corporation and may be given in the same manner as notice of meetings of the governing body or by any one or more of the methods described in ORS 294.311 (35).
(3) The budget committee may demand and receive from any officer, employee or department of the municipal corporation any information the committee requires for the revision and preparation of the budget document. The budget committee may compel the attendance of any such officer or employee at its meetings. [Formerly 294.406]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.430

[1963 c.576 §24; 1969 c.155 §3; 1991 c.459 §8; 1997 c.308 §21; 2011 c.473 §12; renumbered 294.453 in 2011]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.480

[1963 c.576 §32; 1979 c.689 §1; 1991 c.459 §9; 1991 c.573 §1; 1993 c.270 §5; 1997 c.308 §27; 1997 c.541 §333; 1999 c.632 §14; 2001 c.104 §106; 2001 c.135 §25; 2001 c.753 §6; 2009 c.477 §11; 2009 c.596 §5; 2011 c.473 §20; renumbered 294.471 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.481 - Authorization to receive grants or borrow or expend moneys to respond to public emergency.

(1) As necessary to respond to an emergency situation, the governing body of a municipal corporation may:
(a) Adopt an ordinance or resolution authorizing the municipal corporation to receive grants or borrow moneys not included in the budget of the municipal corporation for the current year or current budget period; and
(b) Make appropriations for estimated expenditures out of any source of available funds, including unappropriated fund balances, by ordinance or resolution in the same manner as provided in ORS 294.463 (1), or by supplemental budget as provided in ORS 294.471 (3) or 294.473.
(2) If a meeting of the governing body of a municipal corporation is not practical in an emergency situation, the chief executive officer of the municipal corporation may, by written order, authorize the immediate expenditure of funds from any available source to respond to a threat to public health or safety.
(3) As used in this section, "emergency situation" means:
(a) Involuntary conversion or destruction of the property of a municipal corporation;
(b) Civil disturbance;
(c) Natural disaster; or
(d) Any public calamity. [Formerly 294.455; 2013 c.420 §6]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.485

[1963 c.576 §33; 1967 c.78 §12; 1977 c.250 §1; 1993 c.270 §6; 1995 c.79 §103; 1995 c.650 §101; 1997 c.541 §334; 1999 c.340 §7; 1999 c.632 §15; 2005 c.225 §1; renumbered 294.461 in 2011]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.490 - Department of Revenue not to interfere with fiscal policy of municipal corporation.

The department’s authority pursuant to ORS 294.495 to 294.510 shall be limited to obtaining compliance with ORS 294.305 to 294.565 and shall not interfere in any way with the fiscal policy of a municipal corporation as established by its governing body or budget committee. [1963 c.576 §34c]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.495 - Department of Revenue to construe Local Budget Law; rules.

Notwithstanding ORS 294.695, the Department of Revenue shall:
(1) Construe ORS 294.305 to 294.565 and any other law relating to the making of tax levies when requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit to the department all questions arising with them which affect the construction of laws of this state relating to local budgetary procedures.
(2) Make such rules and regulations and prescribe such forms as it considers proper to effectually carry out the purposes of ORS 294.305 to 294.565 or any other law relating to the making of tax levies. [1963 c.576 §34]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.500 - Declaratory ruling by Department of Revenue as to its rules; rules.

(1) On petition by 10 interested taxpayers or a municipal corporation, the Department of Revenue may issue a declaratory ruling with respect to the validity or applicability to any person, municipal corporation or state of facts of any rule adopted by the department.
(2) The Department of Revenue shall adopt rules prescribing the form, content and procedure for submission, consideration and disposition of petitions under subsection (1) of this section.
(3) The Department of Revenue must afford interested parties a full opportunity for hearing on the subject of a petition before issuing a declaratory ruling under subsection (1) of this section.
(4)(a) A declaratory ruling issued under subsection (1) of this section binds the department and all parties to the proceedings on the state of facts alleged, unless it is altered or set aside by a court.
(b) A declaratory ruling is subject to review in the Oregon Tax Court in the manner provided by ORS 294.515 and is subject to the same limitations under ORS 294.515 as appeals. [1963 c.576 §34d; 2011 c.473 §23]
2023 Oregon Revised Statutes › Volume : 07 - Public Facilities and Finance › Chapter 294 - County and Municipal Financial Administration › Section 294.505 - Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures.

(1) The Division of Audits created by ORS 297.020 shall notify the municipal corporation and Department of Revenue of any irregularities in the budget procedure of the municipal corporation which is brought to its attention in the audits prepared by the division or brought to its attention in audits which are required to be filed with the division.
(2) If the Department of Revenue finds from the information submitted by the Division of Audits pursuant to subsection (1) of this section that ORS 294.305 to 294.565 have not been followed, the Department of Revenue shall order the municipal corporation to correct its procedures in the preparation of its subsequent budgets. The order shall set forth the irregularities and the steps necessary to prevent such irregularities from happening in the future. Such order shall be a public record. [1963 c.576 §34a]