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Section
294.004
Definitions.
Section
294.005
Definitions for ORS 294.005 to 294.025.
Section
294.010
Surrender of warrants upon payment.
Section
294.015
Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative.
Section
294.020
[Repealed by 1979 c.763 §7]
Section
294.025
Effect of wrongful payment; liability of officer.
Section
294.027
Provisions relating to warrants and payment of claims.
Section
294.028
Payment of warrants by depository.
Section
294.029
Provisions of ORS 294.027 and 294.028 not mandatory.
Section
294.030
Deductions for bonds from compensation of municipal and other employees; purchasing bonds in advance.
Section
294.033
Investment of deferred compensation funds.
Section
294.035
Investment of funds of political subdivisions; approved investments.
Section
294.040
Restriction on investments under ORS 294.035.
Section
294.045
[Amended by 1959 c.224 §1; 1973 c.157 §2; repealed by 1975 c.359 §7]
Section
294.046
List of approved securities for investment under ORS 294.035; distribution.
Section
294.047
Loss of principal on liquidation of investments.
Section
294.048
Borrowing money when premature withdrawal or liquidation of certain investments would cause loss.
Section
294.050
Section 294.050
Section
294.052
Definitions; investment by municipality of proceeds of bonds.
Section
294.053
Investment by county in master warrants of county.
Section
294.055
Use by counties of moneys received from federal government under the Mineral Leasing Act.
Section
294.060
Apportionment of moneys received by counties from federal forest reserves to road and school funds; alternative crediting of moneys.
Section
294.063
Section 294.063
Section
294.065
Use by counties of moneys received from federal government under the federal Flood Control Act.
Section
294.070
Expenditure of Taylor Grazing Act funds; advisory board.
Section
294.080
Disposition of interest earned on funds held by county treasurer.
Section
294.085
[Amended by 1985 c.565 §49; 2011 c.62 §1; repealed by 2015 c.168 §2]
Section
294.090
County orders and vouchers to be numbered to correspond to warrants drawn.
Section
294.095
Action or proceeding with respect to budget or levy; fiscal year with respect to which taken.
Section
294.100
Public official expending money in excess of amount or for different purpose than provided by law unlawful; civil liability.
Section
294.105
[Amended by 1963 c.9 §15; 1973 c.315 §1; repealed by 1983 c.537 §7]
Section
294.110
[Repealed by 1953 c.306 §18]
Section
294.115
[1953 c.655 §1; repealed by 1963 c.576 §44]
Section
294.120
Use of facsimile signatures.
Section
294.125
Investment of funds authorized by order of governing body; limitations.
Section
294.135
Investment maturity dates.
Section
294.145
Prohibited conduct for custodial officer.
Section
294.155
Annual audit report; monthly report.
Section
294.160
Opportunity for public comment on new fee or fee increase.
Section
294.175
Definitions; county expenditures for assessment; determination of adequacy; certification of adequacy; appeal of denial of certification; effect of certification.
Section
294.178
Assessment grant to county; determination of grant amount; transfer to Assessment and Taxation County Account in certain circumstances.
Section
294.181
Alternative method for certification.
Section
294.184
County Assessment Function Funding Assistance Account; sources; purpose.
Section
294.187
County Assessment and Taxation Fund; sources; purpose.
Section
294.205
[Amended by 1963 c.544 §13; repealed by 1971 c.267 §16]
Section
294.210
[Amended by 1963 c.544 §14; repealed by 1971 c.267 §16]
Section
294.215
[Repealed by 1971 c.267 §16]
Section
294.220
[Repealed by 1971 c.267 §16]
Section
294.225
[Repealed by 1971 c.267 §16]
Section
294.230
[Amended by 1957 c.153 §1; 1959 c.243 §1; 1963 c.504 §1; 1983 c.310 §17; 1991 c.683 §2; repealed by 1999 c.654 §37]
Section
294.235
[Amended by 1957 c.153 §2; repealed by 1999 c.654 §37]
Section
294.240
[Amended by 1957 c.153 §3; repealed by 1999 c.654 §37]
Section
294.245
[Amended by 1957 c.153 §4; repealed by 1999 c.654 §37]
Section
294.250
Publication by county governing body of schedule of expenditures and statement of proceedings; manner of publication; notice.
Section
294.255
[Repealed by 1991 c.285 §2]
Section
294.260
[Repealed by 1991 c.285 §2]
Section
294.305
Sections constituting Local Budget Law.
Section
294.310
[Amended by 1959 c.262 §1; repealed by 1963 c.576 §44]
Section
294.311
Definitions for ORS 294.305 to 294.565.
Section
294.315
[Repealed by 1963 c.576 §44]
Section
294.316
Exclusions from scope.
Section
294.320
[Repealed by 1963 c.576 §44]
Section
294.321
Purposes.
Section
294.323
Budget period.
Section
294.325
[Amended by 1961 c.397 §1; repealed by 1963 c.576 §44]
Section
294.326
Section 294.326
Section
294.330
[Repealed by 1963 c.576 §44]
Section
294.331
Budget officer.
Section
294.333
Basis of accounting used by municipal corporation; change of basis.
Section
294.335
[Repealed by 1963 c.576 §44]
Section
294.336
Section 294.336
Section
294.338
Compliance with Local Budget Law required prior to expenditure or tax certification; exceptions.
Section
294.340
[Repealed by 1963 c.576 §44]
Section
294.341
Section 294.341
Section
294.343
Internal service funds.
Section
294.345
[Amended by 1953 c.715 §2; 1955 c.250 §1; 1957 c.673 §3; repealed by 1963 c.576 §44]
Section
294.346
Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges.
Section
294.347
[1953 c.715 §3; repealed by 1963 c.576 §44]
Section
294.348
[1957 c.673 §2; repealed by 1963 c.576 §44]
Section
294.350
[Amended by 1953 c.715 §2; 1957 c.673 §4; repealed by 1963 c.576 §44]
Section
294.351
[1963 c.576 §8; 1965 c.451 §3; 1971 c.516 §1; 1979 c.310 §3; repealed by 1979 c.686 §2 (294.352 enacted in lieu of 294.351)]
Section
294.352
Section 294.352
Section
294.353
Elimination of unnecessary fund; disposition of balance.
Section
294.355
[Repealed by 1963 c.576 §44]
Section
294.356
Section 294.356
Section
294.358
Expenditure and resource estimate sheets; made part of budget document.
Section
294.360
Section 294.360
Section
294.361
Contents of estimate of budget resources.
Section
294.363
[1971 c.516 §10; repealed by 1979 c.686 §10]
Section
294.365
Section 294.365
Section
294.366
Section 294.366
Section
294.368
Determination of estimated tax revenues.
Section
294.370
[Amended by 1961 c.678 §2; repealed by 1963 c.576 §44]
Section
294.371
Section 294.371
Section
294.373
Reserving receipts from revenue-producing property or facility; deposit in special fund.
Section
294.375
[Repealed by 1963 c.576 §44]
Section
294.376
Section 294.376
Section
294.378
Certain interest to be included in budget; method.
Section
294.380
[Amended by 1959 c.262 §3; repealed by 1963 c.576 §44]
Section
294.381
Section 294.381
Section
294.383
Inclusions in accrued revenues of school, education service, community college and community college service districts using accrual basis of accounting; State School Fund grant calculations.
Section
294.385
[Repealed by 1963 c.576 §44]
Section
294.386
[1963 c.576 §16; 1979 c.686 §5; 1997 c.308 §11; 1997 c.541 §329; 2007 c.783 §119; repealed by 2011 c.473 §31]
Section
294.388
Estimates and reconciliation of expenditures and other requirements; form and contents.
Section
294.390
[Repealed by 1963 c.576 §44]
Section
294.391
Section 294.391
Section
294.393
Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital.
Section
294.395
[Repealed by 1963 c.576 §44]
Section
294.396
Section 294.396
Section
294.398
Estimate of unappropriated ending fund balance for each fund.
Section
294.400
[Amended by 1953 c.40 §2; 1959 c.168 §1; repealed by 1963 c.576 §44]
Section
294.401
Section 294.401
Section
294.403
Budget message.
Section
294.405
[Repealed by 1953 c.306 §18]
Section
294.406
Section 294.406
Section
294.408
Time of making budget message and document.
Section
294.410
[Repealed by 1963 c.576 §44]
Section
294.411
Section 294.411
Section
294.413
Section 294.413
Section
294.414
Budget committee.
Section
294.415
Section 294.415
Section
294.416
Section 294.416
Section
294.418
[1971 c.516 §5; 1979 c.686 §7; 1997 c.308 §18; 1997 c.541 §330; 2001 c.135 §15; repealed by 2011 c.473 §31]
Section
294.419
Section 294.419
Section
294.420
Section 294.420
Section
294.421
Section 294.421
Section
294.423
Governing body of certain municipal corporations to be budget committee; exception.
Section
294.425
Section 294.425
Section
294.426
Budget committee meeting; notice; receipt of budget message and document; provision of copies of document.
Section
294.428
Budget committee hearings; approval of budget document.
Section
294.430
Section 294.430
Section
294.431
Submission of budget document to tax supervising and conservation commission before date of public hearing.
Section
294.433
Format for notices and summaries.
Section
294.435
Section 294.435
Section
294.437
Section 294.437
Section
294.438
Publication of notice of meeting, financial summary and budget summary; requirements of financial summary and notice of meeting; rules.
Section
294.440
Section 294.440
Section
294.441
Requirements for financial summaries of school, education service and community college districts.
Section
294.443
Section 294.443
Section
294.444
County budget summary of revenues and expenditures funded in part by state resources.
Section
294.445
Section 294.445
Section
294.447
Section 294.447
Section
294.448
Manner of publication; alternative requirements in certain cases.
Section
294.450
Section 294.450
Section
294.451
Sufficiency of publication of budget documents; notice to governing body and assessor of publication error.
Section
294.453
Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases.
Section
294.455
Section 294.455
Section
294.456
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.
Section
294.458
Filing copy of budget and certain documents with county assessor and Department of Revenue; records.
Section
294.460
Section 294.460
Section
294.461
Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure.
Section
294.463
Transfers of appropriations within fund or between funds.
Section
294.465
[1963 c.576 §29; repealed by 1999 c.632 §30]
Section
294.466
Appropriation of pass-through revenues.
Section
294.468
Loans from one fund to another; commingling cash balances of funds.
Section
294.470
Section 294.470
Section
294.471
Supplemental budget in certain cases; no increase in property taxes permitted.
Section
294.473
Procedure when supplemental budget changes estimated expenditures by more than 10 percent.
Section
294.474
Requirement to file materials related to measure proposing local option tax or general obligation bond.
Section
294.475
Section 294.475
Section
294.476
Local option tax or bond measure approved after adoption of budget; supplemental budget.
Section
294.477
Inclusion in budget of estimated requirements for bonds approved at May election.
Section
294.478
School or community college district expending federal or state funds in emergency.
Section
294.480
Section 294.480
Section
294.481
Authorization to receive grants or borrow or expend moneys to respond to public emergency.
Section
294.483
[1993 c.97 §4; 1995 c.333 §9; 1997 c.308 §28; 2001 c.135 §26; 2003 c.195 §26; 2005 c.443 §28; 2007 c.783 §121; repealed by 2011 c.473 §31]
Section
294.485
Section 294.485
Section
294.490
Department of Revenue not to interfere with fiscal policy of municipal corporation.
Section
294.495
Department of Revenue to construe Local Budget Law; rules.
Section
294.500
Declaratory ruling by Department of Revenue as to its rules; rules.
Section
294.505
Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures.
Section
294.510
Order for revision of budgetary procedures; enforcement.
Section
294.515
Appeal by municipal corporation from Department of Revenue order.
Section
294.520
Priority of appeals under Local Budget Law.
Section
294.525
Section 294.525
Section
294.555
Section 294.555
Section
294.565
Failure to file copy of required budget, reports or other documents; effect.
Section
294.605
Definitions for ORS 294.605 to 294.705.
Section
294.608
Populous counties; establishment of tax supervising and conservation commission or submission of financial summary.
Section
294.610
Tax supervising and conservation commission; members; appointment; qualifications; term; removal; filling vacancies.
Section
294.615
Oath of commissioner.
Section
294.620
Office of commission; employment and compensation of assistants.
Section
294.625
Jurisdiction of commission.
Section
294.630
Tax supervising and conservation commission account; additional sources of moneys.
Section
294.632
Commission calculation and report of costs; municipal corporation reimbursement of commission costs.
Section
294.635
Submission of budget estimates by levying boards.
Section
294.640
Hearing on budget.
Section
294.645
Consideration of budget by commission; certifying objections or recommendations to levying board; procedure where municipality holds hearing in place of commission.
Section
294.650
Striking unauthorized items from budget; reducing total amount to within limits permitted by law and Constitution.
Section
294.655
Hearing on special tax levies and bond issues proposed for elector approval.
Section
294.660
Compiling information as to indebtedness; including in annual report.
Section
294.665
Levying board to submit audit report or financial statements annually.
Section
294.670
Commission may inquire into management, books and systems; rules.
Section
294.675
Calling joint meetings of levying boards.
Section
294.680
Certifying excessive or unauthorized expenditures to district attorney; action by district attorney.
Section
294.685
Annual report by commission.
Section
294.690
Records and files of commission open to public inspection.
Section
294.695
Attorney General as legal advisor and counsel to commission.
Section
294.700
Proceedings to collect penalties.
Section
294.705
Tax supervising and conservation commission fund.
Section
294.710
Procedures for establishing commission; annual appropriations.
Section
294.725
Definitions for ORS 294.725 to 294.755.
Section
294.730
Fund created; State Treasurer as custodian; use of moneys; distribution of earnings.
Section
294.735
Payments to fund by political subdivisions; benefit cost rate, account reserve ratio and percentage rate determinations and redeterminations; effect of negative balance; refunds; extended plans of additional payments.
Section
294.740
Refund of account balances; payment of deficits; erroneous benefit payments.
Section
294.745
Analysis of fund receipts and expenditures; report to Legislative Assembly.
Section
294.750
Experience and liability of successor political subdivisions; unpaid assessment.
Section
294.755
Payment on quarterly basis; remedies for collection.
Section
294.805
Definitions for ORS 294.805 to 294.895.
Section
294.810
Local and tribal governments authorized to place limited funds in pool.
Section
294.815
Period of investments; withdrawal of funds.
Section
294.820
Establishment of investment pools by intergovernmental agreement; conditions; powers.
Section
294.825
State Treasurer as investment officer; bond; employment of personnel; rules.
Section
294.830
[1973 c.748 §7; repealed by 1979 c.608 §2 (294.831 enacted in lieu of 294.830)]
Section
294.831
Investment objective; limit on maturity dates.
Section
294.835
Standard of care; investment in certain stocks prohibited.
Section
294.840
Investment policies; review; separate policies for individual public bodies.
Section
294.845
Investment officer to invest, reinvest pool funds.
Section
294.847
Prohibited conduct for investment officer.
Section
294.850
Contracts with persons to perform investment functions; compensation; bond.
Section
294.855
Legal opinions; investment counseling services; mortgage services.
Section
294.860
Custody of investment documents; collection and distribution of income; calculation and allocation of profit and loss; defaulted payments of principal and interest, collection, compromise.
Section
294.865
Monthly deductions from income received for payment of expenses.
Section
294.870
Separate accounts for public bodies; reports on investment changes and monthly financial statements required.
Section
294.875
Monthly report of investments of pool funds; distribution.
Section
294.880
Program examination and audit; report; distribution.
Section
294.882
Merger or subsequent separation of investment pool and Oregon Short Term Fund; preconditions.
Section
294.885
Oregon Short Term Fund Board; members; appointment; term; vacancies.
Section
294.890
Board members serve without compensation; selection of chairperson.
Section
294.895
Board duties, generally.
Section
294.900
"Council of governments" defined.
Section
294.905
Budget committee; membership; term; vacancies; officers; meetings to be public.
Section
294.910
Estimates of expenditures; organization and format; matters to be included.
Section
294.915
Notice of budget committee meeting; public availability of documents.
Section
294.920
Hearing on budget document.
Section
294.925
Supplemental budget; conditions; term; publication.
Section
294.930
Authority of Department of Revenue; budget records maintained by council of governments.
Section
294.950
County revenue sharing with cities.
Section
294.960
Collection and disposition of amounts due counties.
Section
294.990
Penalties.