2015 ORS 294.456¹
Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate
  • amendment of budget estimates, appropriations and tax amounts or rates limited
  • requirements for appropriations and tax amounts or rates

(formerly 294.435)

Notes of Decisions

Where ordinance re­quired car rental companies to collect and remit tax on motor vehicle rentals, tax was not invalid on ground of improper adop­tion pro­ce­dures, improper use of tax funds, or unconstitu­tional impact on interstate commerce. Budget Rent-A-Car v. Multnomah County, 287 Or 93, 597 P2d 1232 (1979)

Atty. Gen. Opinions

Budgeting pre­vi­ous unknown losses in year in which discovered, (1980) Vol 40, p 408

Notes of Decisions

Tax court properly invalidated sanitary authority's 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


1 Legislative Counsel Committee, CHAPTER 294—County and Municipal Financial Administration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors294.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 294, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano294.­html (2015) (last ac­cessed Jul. 16, 2016).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.