There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 7, Chapters 261- 304
ORS Chapter 294
- 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 representative.
- 294.020 [Repealed by 1979 c.763 7]
- 294.025 Effect of wrongful payment; liability of officer.
- 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; purchasing bonds in advance.
- 294.033 Investment of deferred compensation funds.
- 294.035 Investment of surplus funds of political subdivisions; approved investments.
- 294.040 Restriction on investments under ORS 294.035.
- 294.045 [Amended by 1959 c.224 1; 1973 c.157 2; repealed by 1975 c.359 7]
- 294.046 List of approved securities for investment under ORS 294.035; distribution.
- 294.047 Loss of principal on liquidation of investments.
- 294.048 Borrowing money when premature withdrawal or liquidation of certain investments would cause loss.
- 294.050 County borrowing money from county general road fund.
- 294.052 Definitions; investment by municipality of proceeds of bonds.
- 294.053 Investment by county in master warrants of county.
- 294.055 Use by counties of moneys received from federal government under the Mineral Leasing Act.
- 294.060 Apportionment of moneys received by counties from federal forest reserves to road and school funds.
- Note: Section 4, chapter 894, Oregon Laws 2007, provides:
- Sec. 4.
- 294.065 Use by counties of moneys received from federal government under the federal Flood Control Act.
- 294.070 Expenditure of Taylor Grazing Act funds; advisory board.
- 294.080 Disposition of interest earned on funds held by county treasurer.
- 294.085 Examining books and papers of county officers.
- 294.090 County orders and vouchers to be numbered to correspond to warrants drawn.
- 294.095 Action or proceeding with respect to budget or levy; fiscal year with respect to which taken.
- 294.100 Public official expending money in excess of amount or for different purpose than provided by law unlawful; civil liability.
- 294.105 [Amended by 1963 c.9 15; 1973 c.315 1; repealed by 1983 c.537 7]
- 294.110 [Repealed by 1953 c.306 18]
- 294.115 [1953 c.655 1; repealed by 1963 c.576 44]
- 294.120 Use of facsimile signatures.
- 294.125 Investment of funds authorized by order of governing body; limitations.
- 294.135 Investment maturity dates.
- 294.145 Prohibited conduct for custodial officer.
- 294.155 Annual audit report; monthly report.
- 294.160 Opportunity for public comment on new fee or fee increase.
- 294.175 Definitions; county expenditures for assessment; determination of adequacy; certification of adequacy; appeal of denial of certification; effect of certification.
- 294.178 Assessment grant to county; determination of grant amount.
- 294.181 Alternative method for certification.
- 294.184 County Assessment Function Funding Assistance Account; sources; purpose.
- 294.187 County Assessment and Taxation Fund; sources; purpose.
- 294.205 [Amended by 1963 c.544 13; repealed by 1971 c.267 16]
- 294.210 [Amended by 1963 c.544 14; repealed by 1971 c.267 16]
- 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 c.243 1; 1963 c.504 1; 1983 c.310 17; 1991 c.683 2; repealed by 1999 c.654 37]
- 294.235 [Amended by 1957 c.153 2; repealed by 1999 c.654 37]
- 294.240 [Amended by 1957 c.153 3; repealed by 1999 c.654 37]
- 294.245 [Amended by 1957 c.153 4; repealed by 1999 c.654 37] PUBLICATION OF FINANCIAL REPORTS
- 294.250 Publication by county governing body of schedule of expenditures and statement of proceedings; manner of publication; notice.
- 294.255 [Repealed by 1991 c.285 2]
- 294.260 [Repealed by 1991 c.285 2] LOCAL BUDGET LAW
- 294.305 Sections constituting Local Budget Law.
- 294.310 [Amended by 1959 c.262 1; repealed by 1963 c.576 44]
- 294.311 Definitions for ORS 294.305 to 294.565.
- 294.315 [Repealed by 1963 c.576 44]
- 294.316 Application.
- 294.320 [Repealed by 1963 c.576 44]
- 294.321 Purposes.
- 294.323 Budget period.
- Note: 294.323 was added to and made a part of 294.305 to 294.565 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 294.325 [Amended by 1961 c.397 1; repealed by 1963 c.576 44]
- 294.326 [1963 c.576 4; 1965 c.451 2; 1977 c.102 2; 1979 c.310 1; 1987 c.280 1; 1991 c.902 110; 1995 c.333 8; 1997 c.308 5; 1997 c.541 324; 1999 c.632 3; 2001 c.135 5; 2003 c.195 25; 2005 c.443 14; 2007 c.783 118; 2011 c.473 1; renumbered 294.338 in 2011]
- 294.330 [Repealed by 1963 c.576 44]
- 294.331 Budget officer.
- 294.333 Basis of accounting used by municipal corporation; change of basis.
- 294.335 [Repealed by 1963 c.576 44]
- 294.336 [1963 c.576 6; 1973 c.61 1; 1979 c.310 2; 1997 c.308 6; 2001 c.135 32; renumbered 294.414 in 2011]
- 294.338 Compliance with Local Budget Law required prior to expenditure or tax certification; exceptions.
- 294.340 [Repealed by 1963 c.576 44]
- 294.341 [1963 c.576 7; 1997 c.308 7; 2005 c.417 1; 2007 c.670 1; renumbered 294.423 in 2011]
- 294.343 Internal service funds.
- 294.345 [Amended by 1953 c.715 2; 1955 c.250 1; 1957 c.673 3; repealed by 1963 c.576 44]
- 294.346 Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges.
- 294.347 [1953 c.715 3; repealed by 1963 c.576 44]
- 294.348 [1957 c.673 2; repealed by 1963 c.576 44]
- 294.350 [Amended by 1953 c.715 2; 1957 c.673 4; repealed by 1963 c.576 44]
- 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)]
- 294.352 [1979 c.686 3 (enacted in lieu of 294.351); 2001 c.135 6; 2011 c.473 2; renumbered 294.388 in 2011]
- 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; 1979 c.686 4; 1993 c.112 1; 2011 c.473 3; renumbered 294.393 in 2011]
- 294.358 Expenditure and resource estimate sheets; made part of budget document.
- 294.360 [Amended by 1957 c.673 5; 1963 c.576 22; renumbered 294.416]
- 294.361 Contents of estimate of budget resources.
- 294.363 [1971 c.516 10; repealed by 1979 c.686 10]
- 294.365 [Amended by 1957 c.310 2; 1959 c.262 2; 1961 c.299 1; 1961 c.678 1; 1963 c.576 23; renumbered 294.421]
- 294.366 [1963 c.576 12; 2005 c.22 224; renumbered 294.373 in 2011]
- 294.368 Determination of estimated tax revenues.
- 294.370 [Amended by 1961 c.678 2; repealed by 1963 c.576 44]
- 294.371 [1963 c.576 13; 1965 c.451 4; 1997 c.308 9; 2001 c.135 8; 2011 c.473 4; renumbered 294.398 in 2011]
- 294.373 Reserving receipts from revenue-producing property or facility; deposit in special fund.
- 294.375 [Repealed by 1963 c.576 44]
- 294.376 [1963 c.576 14; 2001 c.135 9; renumbered 294.358 in 2011]
- 294.378 Certain interest to be included in budget; method.
- 294.380 [Amended by 1959 c.262 3; repealed by 1963 c.576 44]
- 294.381 [1963 c.576 15: 1979 c.762 1; 1991 c.459 5; 1997 c.308 10; 1997 c.541 328; 1999 c.186 7; 1999 c.632 5; 2001 c.135 10; 2001 c.138 1; 2003 c.46 1; 2005 c.443 31; 2007 c.894 1; 2009 c.538 16; renumbered 294.368 in 2011]
- 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.
- Note: 294.383 was added to and made a part of 294.305 to 294.565 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 294.385 [Repealed by 1963 c.576 44]
- 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]
- 294.388 Estimates and reconciliation of expenditures and other requirements; form and contents.
- 294.390 [Repealed by 1963 c.576 44]
- 294.391 [1963 c.576 17; 1997 c.308 12; 2001 c.135 11; 2011 c.473 5; renumbered 294.403 in 2011]
- 294.393 Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital.
- 294.395 [Repealed by 1963 c.576 44]
- 294.396 [1963 c.576 18; 2001 c.135 12; renumbered 294.408 in 2011]
- 294.398 Estimate of unappropriated ending fund balance for each fund.
- 294.400 [Amended by 1953 c.40 2; 1959 c.168 1; repealed by 1963 c.576 44]
- 294.401 [1963 c.576 19; 1965 c.451 5; 1971 c.516 2; 1989 c.504 1; 1997 c.308 13; 1999 c.632 6; 2011 c.473 6; renumbered 294.426 in 2011]
- 294.403 Budget message.
- 294.405 [Repealed by 1953 c.306 18]
- 294.406 [1963 c.576 20; 1965 c.451 6; 1997 c.308 14; 1997 c.541 336a; 1999 c.632 7; 2001 c.104 103; 2001 c.135 13; 2009 c.477 6; renumbered 294.428 in 2011]
- 294.408 Time of making budget message and document.
- 294.410 [Repealed by 1963 c.576 44]
- 294.411 [1963 c.576 21; 1969 c.155 1; 1991 c.459 6; 1997 c.308 15; 1999 c.632 8; 2009 c.596 3; 2011 c.473 7; renumbered 294.431 in 2011]
- 294.413 [1971 c.516 9; 1983 c.549 1; 1993 c.742 46; 1997 c.308 16; renumbered 294.433 in 2011]
- 294.414 Budget committee.
- 294.415 [Renumbered 294.425]
- 294.416 [Formerly 294.360; 1965 c.451 7; 1971 c.516 3; 1979 c.686 6; 1997 c.308 17; 2001 c.135 14; 2011 c.473 8; renumbered 294.438 in 2011]
- 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]
- 294.419 [2009 c.477 2; renumbered 294.444 in 2011]
- 294.420 [Renumbered 294.555]
- 294.421 [Formerly 294.365; 1965 c.451 8; 1967 c.525 1; 1969 c.155 2; 1971 c.516 6; 1991 c.459 7; 1997 c.308 19; 1997 c.541 331; 1999 c.632 9; 2001 c.104 104; 2001 c.135 16; 2009 c.477 7; 2009 c.596 4; 2011 c.473 11; renumbered 294.448 in 2011]
- 294.423 Governing body of certain municipal corporations to be budget committee; exception.
- 294.425 [Formerly 294.415; 1997 c.308 20; 1997 c.541 336b; 1999 c.632 10; 2001 c.104 105; 2001 c.135 17; 2009 c.477 8; renumbered 294.451 in 2011]
- 294.426 Budget committee meeting; notice; receipt of budget message and document; provision of copies of document.
- 294.428 Budget committee hearings; approval of budget document.
- 294.430 [1963 c.576 24; 1969 c.155 3; 1991 c.459 8; 1997 c.308 21; 2011 c.473 12; renumbered 294.453 in 2011]
- 294.431 Submission of budget document to tax supervising and conservation commission before date of public hearing.
- 294.433 Format for notices and summaries.
- 294.435 [1963 c.576 25; 1965 c.451 9; 1969 c.682 1; 1971 c.516 7; 1977 c.305 2; 1979 c.310 5; 1979 c.686 8a; 1993 c.270 3; 1997 c.308 22; 1997 c.541 332; 1999 c.632 11; 2001 c.135 18; 2001 c.753 5; 2003 c.14 145; 2011 c.473 13; renumbered 294.456 in 2011]
- 294.437 [2001 c.753 4; 2007 c.350 1; renumbered 294.476 in 2011]
- 294.438 Publication of notice of meeting, financial summary and budget summary; requirements of financial summary and notice of meeting; rules.
- 294.440 [1963 c.576 26; 1971 c.513 58; 1983 c.740 84; 2011 c.473 14; renumbered 294.478 in 2011]
- 294.441 Requirements for financial summaries of school, education service and community college districts.
- Note: 294.441 was added to and made a part of 294.305 to 294.565 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 294.443 [1985 c.356 3; 1993 c.97 16; 2001 c.135 19; 2007 c.783 120; renumbered 294.378 in 2011]
- 294.444 County budget summary of revenues and expenditures funded in part by state resources.
- Note: 294.444 was added to and made a part of 294.305 to 294.565 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 294.445 [1963 c.576 28; 1977 c.305 3; 1997 c.308 23; 2001 c.135 20; 2011 c.473 15; renumbered 294.333 in 2011]
- 294.447 [2002 s.s.4 c.1 5; 2003 c.96 1,2; 2011 c.705 17; renumbered 294.383 in 2011]
- 294.448 Manner of publication; alternative requirements in certain cases.
- 294.450 [1963 c.576 27; 1975 c.569 1; 1979 c.310 6; 1997 c.308 24; 1999 c.632 12; 2001 c.135 21; 2009 c.477 9; 2011 c.473 16; renumbered 294.463 in 2011]
- 294.451 Sufficiency of publication of budget documents; notice to governing body and assessor of publication error.
- 294.453 Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases.
- 294.455 [1963 c.576 27a; 1965 c.451 10; 1991 c.573 2; 1997 c.308 25; 2001 c.135 22; 2011 c.473 19; renumbered 294.481 in 2011]
- 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.
- 294.458 Filing copy of budget and certain documents with county assessor and Department of Revenue; records.
- 294.460 [1963 c.576 27b,27c; 1979 c.310 7; 1999 c.632 13; 2001 c.135 23; 2009 c.477 10; renumbered 294.468 in 2011]
- 294.461 Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure.
- 294.463 Transfers of appropriations within fund or between funds.
- 294.465 [1963 c.576 29; repealed by 1999 c.632 30]
- 294.466 Appropriation of pass-through revenues.
- Note: 294.466 was added to and made a part of 294.305 to 294.565 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 294.468 Loans from one fund to another; commingling cash balances of funds.
- 294.470 [1963 c.576 30; 1975 c.319 1; 1997 c.308 26; 2001 c.135 24; renumbered 294.343 in 2011]
- 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 10 percent.
- Note: 294.473 was added to and made a part of 294.305 to 294.565 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 294.475 [1963 c.576 31; renumbered 294.353 in 2011]
- 294.476 Local option tax approved after adoption of budget; supplemental budget.
- Note: 294.476 was added to and made a part of 294.305 to 294.565 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
- 294.478 School or community college district expending federal or state funds in emergency.
- 294.480 [1963 c.576 32; 1979 c.689 1; 1991 c.459 9; 1991 c.573 1; 1993 c.270 5; 1997 c.308 27; 1997 c.541 333; 1999 c.632 14; 2001 c.104 106; 2001 c.135 25; 2001 c.753 6; 2009 c.477 11; 2009 c.596 5; 2011 c.473 20; renumbered 294.471 in 2011]
- 294.481 Authorization to receive grants or borrow or expend moneys to respond to public emergency.
- 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]
- 294.485 [1963 c.576 33; 1967 c.78 12; 1977 c.250 1; 1993 c.270 6; 1995 c.79 103; 1995 c.650 101; 1997 c.541 334; 1999 c.340 7; 1999 c.632 15; 2005 c.225 1; renumbered 294.461 in 2011]
- 294.490 Department of Revenue not to interfere with fiscal policy of municipal corporation.
- 294.495 Department of Revenue to construe Local Budget Law; rules.
- 294.500 Declaratory ruling by Department of Revenue as to its rules; rules.
- 294.505 Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures.
- 294.510 Order for revision of budgetary procedures; enforcement.
- 294.515 Appeal by municipal corporation from Department of Revenue order.
- 294.520 Priority of appeals under Local Budget Law.
- 294.525 [1997 c.308 2; 1999 c.632 16; renumbered 294.346 in 2011]
- 294.555 [Formerly 294.420; 1965 c.451 11; 1973 c.333 1; 1977 c.884 2; 1985 c.319 1; 1995 c.79 104; 1997 c.154 4; 1997 c.541 336; 2001 c.135 27; 2011 c.473 24; renumbered 294.458 in 2011]
- 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 or submission of financial summary.
- 294.610 Tax supervising and conservation commission; members; appointment; qualifications; term; removal; filling vacancies.
- 294.615 Oath of commissioner.
- 294.620 Office of commission; employment and compensation of assistants.
- 294.625 Jurisdiction of commission.
- 294.630 Tax supervising and conservation commission account.
- 294.632 Commission calculation and report of costs; municipal corporation reimbursement of commission costs.
- 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 to levying board; procedure where municipality holds hearing in place of commission.
- 294.650 Striking unauthorized items from budget; reducing total amount to within limits permitted by law and Constitution.
- 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 by district attorney.
- 294.685 Annual report by commission.
- 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 supervising and conservation commission fund.
- 294.710 Procedures for establishing commission; annual appropriations.
- 294.725 Definitions for ORS 294.725 to 294.755.
- 294.730 Fund created; State Treasurer as custodian; use of moneys; distribution of earnings.
- 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.
- 294.740 Refund of account balances; payment of deficits; erroneous benefit payments.
- 294.745 Analysis of fund receipts and expenditures; report to Legislative Assembly.
- 294.750 Experience and liability of successor political subdivisions; unpaid assessment.
- 294.755 Payment on quarterly basis; remedies for collection.
- 294.805 Definitions for ORS 294.805 to 294.895.
- 294.810 Local governments authorized to place limited funds in pool.
- 294.815 Period of investments; withdrawal of funds.
- 294.820 Establishment of investment pools by intergovernmental agreement; conditions; powers.
- 294.825 State Treasurer as investment officer; bond; employment of personnel; rules.
- 294.830 [1973 c.748 7; repealed by 1979 c.608 2 (294.831 enacted in lieu of 294.830)]
- 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 opinions; investment counseling services; mortgage services.
- 294.860 Custody of investment documents; collection of income; distribution to local governments; calculation and allocation of profit and loss; defaulted payments of principal and interest, collection, compromise.
- 294.865 Monthly deductions from income received for payment of expenses.
- 294.870 Separate accounts for local governments; reports on investment changes and monthly financial statements required.
- 294.875 Monthly report of investments of pool funds; distribution.
- 294.880 Program examination and audit; report; distribution.
- 294.882 Merger or subsequent separation of local government investment pool and state investment fund; preconditions.
- 294.885 Oregon Short Term Fund Board; members; appointment; term; vacancies.
- 294.890 Board members serve without compensation; selection of chairperson.
- 294.895 Board duties, generally.
- 294.900 Council of governments defined.
- Note: 294.900 to 294.930 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 294 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 294.905 Budget committee; membership; term; vacancies; officers; meetings to be public.
- Note: See note under 294.900.
- 294.910 Estimates of expenditures; organization and format; matters to be included.
- Note: See note under 294.900.
- 294.915 Notice of budget committee meeting; public availability of documents.
- Note: See note under 294.900.
- 294.920 Hearing on budget document.
- Note: See note under 294.900.
- 294.925 Supplemental budget; conditions; term; publication.
- Note: See note under 294.900.
- 294.930 Authority of Department of Revenue; budget records maintained by council of governments.
- Note: See note under 294.900. MISCELLANEOUS
- 294.950 County revenue sharing with cities.
- 294.960 Collection and disposition of amounts due counties.
- Note: 294.960 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 294 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. PENALTIES
- 294.990 Penalties.
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.