2013 ORS § 294.495¹
Department of Revenue to construe Local Budget Law
  • rules

Notwithstanding ORS 294.695 (Attorney General as legal advisor and counsel to commission), the Department of Revenue shall:

(1) Construe ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) 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 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) or any other law relating to the making of tax levies. [1963 c.576 §34]