2011 ORS § 294.305¹

Sections constituting Local Budget Law

Notes of Decisions

Tax court properly invalidated sanitary authoritys proposed tax where authority had sufficient federal grant and other funds available to meet pay­ments due on its bonds without tax. Bashaw, Dept. of Rev. v. Bear Creek Valley San. Auth., 287 Or 113, 597 P2d 822 (1979)

Atty. Gen. Opinions

Budgeting deferred compensa­tion assets and liabilities, (1976) Vol 37, p 1284; exclusion of municipal financial activities with respect to urban renewal agency projects, (1977) Vol 38, p 1062

Related Statutes³

• 190.083
  County agree­ments for transporta­tion facilities
• 199.743
  Financial affairs of city-county if charter becomes effective during fiscal year
• 203.750
  County funds for charter committee
• 261.200
  Proclama­tion of district forma­tion or boundary change
• 280.064
  Period for use of revenues raised by local op­tion tax
• 294.175
  Defini­tions
• 294.187
  County Assess­ment and Taxa­tion Fund
• 294.311
  Defini­tions for ORS 294.305 to 294.565
• 294.316
  Applica­tion
• 294.321
  Purposes
• 294.323
  Budget period
• 294.338
  Compliance with Local Budget Law re­quired prior to expenditure or tax certifica­tion
• 294.343
  Internal service funds
• 294.383
  Inclusions in accrued revenues of school, educa­tion service, community college and community college service districts using accrual basis of account­ing
• 294.393
  Prepara­tion of estimates by school, educa­tion service and community college districts and by municipal corpora­tions operating public utility or hospital
• 294.441
  Require­ments for financial summaries of school, educa­tion service and community college districts
• 294.444
  County budget summary of revenues and expenditures funded in part by state resources
• 294.451
  Sufficiency of publica­tion of budget docu­ments
• 294.461
  Tax certifica­tion contrary to law voidable by Oregon Tax Court
• 294.466
  Appropria­tion of pass-through revenues
• 294.473
  Procedure when supple­mental budget changes estimated expenditures by more than 10 percent
• 294.476
  Local op­tion tax approved after adop­tion of budget
• 294.490
  Depart­ment of Revenue not to interfere with fiscal policy of municipal corpora­tion
• 294.495
  Depart­ment of Revenue to construe Local Budget Law
• 294.505
  Division of Audits to issue notifica­tion of budgetary irregularities
• 294.510
  Order for revision of budgetary pro­ce­dures
• 294.670
  Commission may inquire into manage­ment, books and systems
• 311.806
  Refund of taxes on real and per­sonal prop­erty
• 327.490
  Projects contracted to districts and institu­tions of higher learn­ing
• 328.470
  Purchase of automotive equip­ment
• 328.542
  Prepara­tion of district budget
• 332.437
  Insurance reserve fund
• 334.185
  Entrepreneurial services and facilities
• 334.240
  District budget
• 341.305
  Tax levy
• 341.321
  Reserve fund
• 343.835
  Reimburse­ment
• 371.097
  Levy of taxes
• 451.547
  Tax levies authorized
• 478.410
  Power of district to levy taxes, borrow money, sell bonds and create fees
• 553.625
  Levy and collec­tion of tax authorized by ORS 553.620
• 553.720
  Manner of collecting tax
• 568.806
  Ad valorem tax