State Laws /
Oregon /
Oregon Revised Statutes Chapter 294
Oregon Revised Statutes Chapter 294
399 sections · Oregon
- § 294.004 — Definitions
- § 294.010 — Surrender of warrants
- § 294.015 — Payment on lost, stolen
- § 294.025 — Effect of wrongful
- § 294.027 — Provisions relating to
- § 294.028 — Payment of warrants by
- § 294.027 — and 294.028 not mandatory
- § 294.030 — Deductions for bonds
- § 294.033 — Investment of deferred
- § 294.035 — Investment of funds of
- § 294.040 — Restriction on
- § 294.046 — List of approved
- § 294.047 — Loss of principal on
- § 294.048 — Borrowing money when
- § 294.052 — Definitions; investment
- § 294.053 — Investment by county in
- § 294.055 — Use by counties of
- § 294.060 — Apportionment of moneys
- § 294.065 — Use by counties of
- § 294.070 — Expenditure of Taylor
- § 294.080 — Disposition of interest
- § 294.090 — County orders and
- § 294.095 — Action or proceeding
- § 294.100 — Public official
- § 294.120 — Use of facsimile
- § 294.125 — Investment of funds
- § 294.135 — Investment maturity
- § 294.145 — Prohibited conduct for
- § 294.155 — Annual audit report;
- § 294.160 — Opportunity for public
- § 294.175 — Definitions; county expenditures
- § 294.178 — Assessment grant to
- § 294.181 — Alternative method for
- § 294.184 — County Assessment
- § 294.187 — County Assessment and
- § 294.250 — Publication by county
- § 294.305 — Sections constituting
- § 294.316 — Exclusions from scope
- § 294.333 — Basis of accounting
- § 294.338 — Compliance with Local
- § 294.343 — Internal service funds
- § 294.346 — Reserve fund
- § 294.353 — Elimination of
- § 294.358 — Expenditure and
- § 294.361 — Contents of estimate of
- § 294.368 — Determination of
- § 294.373 — Reserving receipts from
- § 294.378 — Certain interest to be
- § 294.383 — Inclusions in accrued
- § 294.388 — Estimates and
- § 294.393 — Preparation of
- § 294.398 — Estimate of
- § 294.408 — Time of making budget
- § 294.423 — Governing body of
- § 294.426 — Budget committee
- § 294.428 — Budget committee
- § 294.431 — Submission of budget
- § 294.433 — Format for notices and
- § 294.438 — Publication of notice
- § 294.441 — Requirements for
- § 294.444 — County budget summary
- § 294.448 — Manner of publication;
- § 294.451 — Sufficiency of
- § 294.453 — Hearing by governing
- § 294.456 — Governing body to adopt
- § 294.458 — Filing copy of budget
- § 294.461 — Tax certification
- § 294.463 — Transfers of
- § 294.466 — Appropriation of
- § 294.468 — Loans from one fund to
- § 294.471 — Supplemental budget in
- § 294.473 — Procedure when
- § 294.474 — Requirement to file
- § 294.476 — Local option tax or
- § 294.477 — Inclusion in budget of
- § 294.478 — School or community
- § 294.481 — Authorization to
- § 294.490 — Department of Revenue
- § 294.495 — Department of Revenue
- § 294.500 — Declaratory ruling by
- § 294.505 — Division of Audits to
- § 294.510 — Order for revision of
- § 294.515 — Appeal by municipal
- § 294.520 — Priority of appeals
- § 294.565 — Failure to file copy of
- § 294.608 — Populous counties;
- § 294.610 — Tax supervising and
- § 294.620 — Office of commission;
- § 294.625 — Jurisdiction of
- § 294.630 — Tax supervising and
- § 294.632 — Commission calculation
- § 294.635 — Submission of budget
- § 294.645 — Consideration of budget
- § 294.650 — Striking unauthorized
- § 294.655 — Hearing on special tax
- § 294.660 — Compiling information
- § 294.665 — Levying board to submit
- § 294.670 — Commission may inquire
- § 294.675 — Calling joint meetings
- § 294.680 — Certifying excessive or
- § 294.685 — Annual report by
- § 294.690 — Records and files of
- § 294.695 — Attorney General as
- § 294.700 — Proceedings to collect
- § 294.705 — Tax supervising and
- § 294.710 — Procedures for
- § 294.730 — Fund created; State
- § 294.735 — Payments to fund by
- § 294.740 — Refund of account
- § 294.745 — Analysis of fund
- § 294.750 — Experience and
- § 294.755 — Payment on quarterly
- § 294.810 — Local and tribal
- § 294.815 — Period of investments;
- § 294.820 — Establishment of
- § 294.825 — State Treasurer as
- § 294.831 — Investment objective;
- § 294.835 — Standard of care;
- § 294.840 — Investment policies;
- § 294.845 — Investment officer to
- § 294.847 — Prohibited conduct for
- § 294.850 — Contracts with persons
- § 294.855 — Legal opinions;
- § 294.860 — Custody of investment
- § 294.865 — Monthly deductions from
- § 294.870 — Separate accounts for
- § 294.875 — Monthly report of
- § 294.880 — Program examination and
- § 294.882 — Merger or subsequent
- § 294.885 — Oregon Short Term Fund
- § 294.890 — Board members serve
- § 294.895 — Board duties, generally
- § 294.900 — Council of governments
- § 294.905 — Budget committee;
- § 294.910 — Estimates of
- § 294.915 — Notice of budget
- § 294.920 — Hearing on budget
- § 294.925 — Supplemental budget;
- § 294.930 — Authority of Department
- § 294.950 — County revenue sharing
- § 294.960 — Collection and
- § 294.990 — Penalties
- § 294.004 — Definitions
- § 294.005 — Definitions for ORS 294.005 to 294.025
- § 294.010 — Surrender of warrants upon payment
- § 294.015 — Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or
- § 294.020 — [Repealed by 1979 c.763 §7]
- § 294.025 — Effect
- § 294.027 — Provisions relating to warrants and payment of claims
- § 294.028 — Payment of warrants by depository
- § 294.029 — Provisions of ORS 294.027 and 294.028 not mandatory
- § 294.030 — Deductions for bonds from compensation of municipal and other employees;
- § 294.033 — Investment of deferred compensation funds
- § 294.035 — and are not subject to the collateral requirements of ORS chapter 295. [1977
- § 294.035 — Investment of funds of political subdivisions; approved investments
- § 294.135 — to 294.155, the custodial officer may invest any sinking fund, bond
- § 294.040 — Restriction on investments under ORS 294.035
- § 294.045 — [Amended by 1959 c.224 §1; 1973
- § 294.046 — List
- § 294.047 — Loss
- § 294.048 — Borrowing money when premature withdrawal or liquidation of certain investments
- § 294.050 — [Amended by 1959 c.664 §29; 1969
- § 294.052 — Definitions; investment by municipality of proceeds of bonds
- § 294.053 — Investment by county in master warrants of county
- § 294.055 — Use by
- § 294.060 — Apportionment of moneys received by counties from federal forest reserves to
- § 294.063 — [2012 c.75 §§4,5; 2013 c.479 §§4,5;
- § 294.065 — Use by
- § 294.070 — Expenditure of Taylor Grazing Act funds; advisory board
- § 294.080 — Disposition of interest earned on funds held by county treasurer
- § 294.085 — [Amended by 1985 c.565 §49; 2011
- § 294.090 — County
- § 294.095 — Action
- § 294.100 — Public
- § 294.105 — [Amended by 1963 c.9 §15; 1973
- § 294.110 — [Repealed by 1953 c.306 §18]
- § 294.115 — [1953 c.655 §1; repealed by 1963
- § 294.120 — Use of
- § 294.125 — Investment of funds authorized by order of governing body; limitations
- § 294.135 — to 294.155, the custodial officer of any county, municipality, school
- § 294.135 — Investment maturity dates
- § 294.145 — Prohibited conduct for custodial officer
- § 294.155 — Annual
- § 294.160 — Opportunity for public comment on new fee or fee increase
- § 294.175 — Definitions; county expenditures for assessment; determination of adequacy;
- § 294.178 — Assessment grant to county; determination of grant amount; transfer to
- § 294.456 — based upon 100 percent of the expenditures certified shall be included
- § 294.181 — Alternative method for certification
- § 294.175 — was made, the Department of Revenue may certify to the county governing
- § 294.184 — County
- § 294.187 — County
- § 294.205 — [Amended by 1963 c.544 §13;
- § 294.210 — [Amended by 1963 c.544 §14;
- § 294.215 — [Repealed by 1971 c.267 §16]
- § 294.220 — [Repealed by 1971 c.267 §16]
- § 294.225 — [Repealed by 1971 c.267 §16]
- § 294.230 — [Amended by 1957 c.153 §1; 1959
- § 294.235 — [Amended by 1957 c.153 §2;
- § 294.240 — [Amended by 1957 c.153 §3;
- § 294.245 — [Amended by 1957 c.153 §4;
- § 294.250 — Publication by county governing body of schedule of expenditures and statement
- § 294.255 — [Repealed by 1991 c.285 §2]
- § 294.260 — [Repealed by 1991 c.285 §2]
- § 294.305 — Sections constituting Local Budget Law
- § 294.310 — [Amended by 1959 c.262 §1;
- § 294.311 — Definitions for ORS 294.305 to 294.565
- § 294.315 — [Repealed by 1963 c.576 §44]
- § 294.316 — Exclusions from scope
- § 294.305 — to 294.565 for the budget prepared for that year or period; and
- § 294.320 — [Repealed by 1963 c.576 §44]
- § 294.321 — Purposes
- § 294.323 — Budget
- § 294.325 — [Amended by 1961 c.397 §1;
- § 294.326 — [1963 c.576 §4; 1965 c.451 §2;
- § 294.330 — [Repealed by 1963 c.576 §44]
- § 294.331 — Budget
- § 294.333 — Basis
- § 294.335 — [Repealed by 1963 c.576 §44]
- § 294.336 — [1963 c.576 §6; 1973 c.61 §1; 1979
- § 294.338 — Compliance with Local Budget Law required prior to expenditure or tax certification;
- § 294.340 — [Repealed by 1963 c.576 §44]
- § 294.341 — [1963 c.576 §7; 1997 c.308 §7;
- § 294.343 — Internal service funds
- § 294.345 — [Amended by 1953 c.715 §2; 1955
- § 294.346 — Reserve fund established without vote; review of need for reserve fund;
- § 294.347 — [1953 c.715 §3; repealed by 1963
- § 294.348 — [1957 c.673 §2; repealed by 1963
- § 294.350 — [Amended by 1953 c.715 §2; 1957
- § 294.351 — [1963 c.576 §8; 1965 c.451 §3;
- § 294.352 — [1979 c.686 §3 (enacted in lieu of
- § 294.353 — Elimination of unnecessary fund; disposition of balance
- § 294.355 — [Repealed by 1963 c.576 §44]
- § 294.356 — [1963 c.576 §§8a,9; 1971 c.513 §56;
- § 294.358 — Expenditure and resource estimate sheets; made part of budget document
- § 294.360 — [Amended by 1957 c.673 §5; 1963
- § 294.361 — Contents of estimate of budget resources
- § 294.363 — [1971 c.516 §10; repealed by 1979
- § 294.365 — [Amended by 1957 c.310 §2; 1959
- § 294.366 — [1963 c.576 §12; 2005 c.22 §224;
- § 294.368 — Determination of estimated tax revenues
- § 294.370 — [Amended by 1961 c.678 §2;
- § 294.371 — [1963 c.576 §13; 1965 c.451 §4;
- § 294.373 — Reserving receipts from revenue-producing property or facility; deposit in
- § 294.375 — [Repealed by 1963 c.576 §44]
- § 294.376 — [1963 c.576 §14; 2001 c.135 §9;
- § 294.378 — Certain interest to be included in budget; method
- § 294.380 — [Amended by 1959 c.262 §3;
- § 294.381 — [1963 c.576 §15: 1979 c.762 §1;
- § 294.383 — Inclusions in accrued revenues of school, education service, community college
- § 294.385 — [Repealed by 1963 c.576 §44]
- § 294.386 — [1963 c.576 §16; 1979 c.686 §5;
- § 294.388 — Estimates and reconciliation of expenditures and other requirements; form and
- § 294.390 — [Repealed by 1963 c.576 §44]
- § 294.391 — [1963 c.576 §17; 1997 c.308 §12;
- § 294.393 — Preparation of estimates by school, education service and community college
- § 294.395 — [Repealed by 1963 c.576 §44]
- § 294.396 — [1963 c.576 §18; 2001 c.135 §12;
- § 294.398 — Estimate of unappropriated ending fund balance for each fund
- § 294.338 — (2) and 294.481, no appropriation or expenditure shall be made in the
- § 294.400 — [Amended by 1953 c.40 §2; 1959
- § 294.401 — [1963 c.576 §19; 1965 c.451 §5;
- § 294.403 — Budget
- § 294.405 — [Repealed by 1953 c.306 §18]
- § 294.406 — [1963 c.576 §20; 1965 c.451 §6;
- § 294.408 — Time
- § 294.410 — [Repealed by 1963 c.576 §44]
- § 294.411 — [1963 c.576 §21; 1969 c.155 §1;
- § 294.413 — [1971 c.516 §9; 1983 c.549 §1;
- § 294.414 — Budget
- § 294.416 — [Formerly 294.360; 1965 c.451 §7;
- § 294.418 — [1971 c.516 §5; 1979 c.686 §7;
- § 294.419 — [2009 c.477 §2; renumbered 294.444
- § 294.421 — [Formerly 294.365; 1965 c.451 §8;
- § 294.423 — Governing body of certain municipal corporations to be budget committee;
- § 294.425 — [Formerly 294.415; 1997 c.308 §20;
- § 294.426 — Budget
- § 294.428 — Budget
- § 294.426 — (1), prior notice of each meeting of the budget committee shall be
- § 294.430 — [1963 c.576 §24; 1969 c.155 §3;
- § 294.431 — Submission of budget document to tax supervising and conservation commission
- § 294.625 — (2) and requests the tax supervising and conservation commission to conduct
- § 294.433 — Format
- § 294.435 — [1963 c.576 §25; 1965 c.451 §9;
- § 294.437 — [2001 c.753 §4; 2007 c.350 §1;
- § 294.438 — Publication of notice of meeting, financial summary and budget summary;
- § 294.440 — [1963 c.576 §26; 1971 c.513 §58;
- § 294.441 — Requirements for financial summaries of school, education service and community
- § 294.443 — [1985 c.356 §3; 1993 c.97 §16;
- § 294.444 — County
- § 294.445 — [1963 c.576 §28; 1977 c.305 §3;
- § 294.447 — [2002 s.s.4 c.1 §5; 2003 c.96 §§1,2;
- § 294.448 — Manner
- § 294.450 — [1963 c.576 §27; 1975 c.569 §1;
- § 294.451 — Sufficiency of publication of budget documents; notice to governing body and
- § 294.453 — Hearing by governing body on budget document as approved by budget committee;
- § 294.455 — [1963 c.576 §27a; 1965 c.451 §10;
- § 294.456 — Governing body to adopt budget, make appropriations, declare and categorize
- § 294.453 — (1), or except to the extent ad valorem property taxes may be increased
- § 294.458 — Filing
- § 294.460 — [1963 c.576 §§27b,27c; 1979 c.310 §7;
- § 294.461 — Tax
- § 294.463 — Transfers of appropriations within fund or between funds
- § 294.465 — [1963 c.576 §29; repealed by 1999
- § 294.466 — Appropriation of pass-through revenues
- § 294.468 — Loans
- § 294.470 — [1963 c.576 §30; 1975 c.319 §1;
- § 294.471 — Supplemental budget in certain cases; no increase in property taxes permitted
- § 294.473 — Procedure when supplemental budget changes estimated expenditures by more than
- § 294.474 — Requirement to file materials related to measure proposing local option tax or
- § 294.475 — [1963 c.576 §31; renumbered
- § 294.476 — Local
- § 294.477 — Inclusion in budget of estimated requirements for bonds approved at May
- § 294.478 — School
- § 294.480 — [1963 c.576 §32; 1979 c.689 §1;
- § 294.481 — Authorization
- § 294.483 — [1993 c.97 §4; 1995 c.333 §9; 1997
- § 294.485 — [1963 c.576 §33; 1967 c.78 §12;
- § 294.490 — Department of Revenue not to interfere with fiscal policy of municipal
- § 294.495 — Department of Revenue to construe Local Budget Law; rules
- § 294.305 — to 294.565 and any other law relating to the making of tax levies when
- § 294.500 — Declaratory ruling by Department of Revenue as to its rules; rules
- § 294.505 — Division of Audits to issue notification of budgetary irregularities;
- § 294.510 — Order
- § 294.515 — Appeal
- § 294.520 — Priority of appeals under Local Budget Law
- § 294.525 — [1997 c.308 §2; 1999 c.632 §16;
- § 294.555 — [Formerly 294.420; 1965 c.451 §11;
- § 294.565 — Failure to file copy of required budget, reports or other documents; effect
- § 294.605 — Definitions for ORS 294.605 to 294.705
- § 294.608 — Populous counties; establishment of tax supervising and conservation commission
- § 294.610 — Tax
- § 294.615 — Oath
- § 294.620 — Office
- § 294.625 — Jurisdiction of commission
- § 294.630 — Tax
- § 294.632 — Commission calculation and report of costs; municipal corporation reimbursement
- § 294.187 — attributable to the expenditures in the grant submitted by the county
- § 294.635 — Submission of budget estimates by levying boards
- § 294.640 — Hearing on budget
- § 294.645 — Consideration of budget by commission; certifying objections or recommendations
- § 294.650 — Striking unauthorized items from budget; reducing total amount to within limits
- § 294.655 — Hearing on special tax levies and bond issues proposed for elector approval
- § 294.660 — Compiling information as to indebtedness; including in annual report
- § 294.665 — Levying board to submit audit report or financial statements annually
- § 294.670 — Commission may inquire into management, books and systems; rules
- § 294.675 — Calling joint meetings of levying boards
- § 294.680 — Certifying excessive or unauthorized expenditures to district attorney; action
- § 294.685 — Annual
- § 294.690 — Records and files of commission open to public inspection
- § 294.695 — Attorney General as legal advisor and counsel to commission
- § 294.700 — Proceedings to collect penalties
- § 294.705 — Tax
- § 294.710 — Procedures for establishing commission; annual appropriations
- § 294.605 — to 294.705 provided the county obtains the approval of a majority of
- § 294.725 — Definitions for ORS 294.725 to 294.755
- § 294.730 — Fund
- § 294.725 — to 294.755 and 657.513;
- § 294.735 — Payments to fund by political subdivisions; benefit cost rate, account reserve
- § 294.740 — Refund
- § 294.745 — Analysis of fund receipts and expenditures; report to Legislative Assembly
- § 294.750 — Experience and liability of successor political subdivisions; unpaid
- § 294.755 — Payment on quarterly basis; remedies for collection
- § 294.805 — Definitions for ORS 294.805 to 294.895
- § 294.810 — Local
- § 294.815 — Period
- § 294.820 — Establishment of investment pools by intergovernmental agreement; conditions;
- § 294.825 — State
- § 294.830 — [1973 c.748 §7; repealed by 1979
- § 294.831 — Investment objective; limit on maturity dates
- § 294.835 — Standard of care; investment in certain stocks prohibited
- § 294.840 — Investment policies; review; separate policies for individual public bodies
- § 294.845 — Investment officer to invest, reinvest pool funds
- § 294.847 — Prohibited conduct for investment officer
- § 294.850 — Contracts with persons to perform investment functions; compensation; bond
- § 294.855 — Legal
- § 294.860 — Custody of investment documents; collection and distribution of income;
- § 294.865 — Monthly deductions from income received for payment of expenses
- § 294.870 — Separate accounts for public bodies; reports on investment changes and monthly
- § 294.875 — Monthly report of investments of pool funds; distribution
- § 294.880 — Program examination and audit; report; distribution
- § 294.882 — Merger
- § 294.805 — to 294.895, but subject to ORS 294.810, when the State Treasurer
- § 294.885 — Oregon
- § 294.890 — Board
- § 294.895 — Board
- § 294.900 — Council
- § 294.900 — to 294.930 were enacted
- § 294.905 — Budget
- § 294.910 — Estimates of expenditures; organization and format; matters to be included
- § 294.915 — Notice
- § 294.920 — Hearing on budget document
- § 294.925 — Supplemental budget; conditions; term; publication
- § 294.930 — Authority of Department of Revenue; budget records maintained by council of
- § 294.510 — with regard to municipal corporations
- § 294.950 — County
- § 294.960 — Collection
- § 294.960 — was enacted into law by
- § 294.990 — Penalties
- § 294.605 — to 294.705 which fails, neglects or refuses to submit its annual or