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2019 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 294 - County and Municipal Financial Administration
GENERAL PROVISIONS
COUNTY AND MUNICIPAL FINANCIAL ADMINISTRATION
- 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- Section 294.020 [Repealed by 1979 c.763 §7]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- Section 294.045 [Amended by 1959 c.224 §1; 1973 c.157 §2; repealed by 1975 c.359 §7]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 294.052 - 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.
- 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- Section 294.085 [Amended by 1985 c.565 §49; 2011 c.62 §1; repealed by 2015 c.168 §2]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 294.330 [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 294.338 - 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 294.343 - 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 294.353 - Elimination of unnecessary fund; disposition of balance.
- Section 294.355 [Repealed by 1963 c.576 §44]
- Section 294.356
- Section 294.358 - Expenditure and resource estimate sheets; made part of budget document.
- 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 294.366
- 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 294.373 - 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 294.378 - 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 294.383 - 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 294.393 - 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 294.398 - 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 294.403 - Budget message.
- Section 294.405 [Repealed by 1953 c.306 §18]
- 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 294.413
- Section 294.414 - Budget committee.
- Section 294.415
- 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 294.420
- Section 294.421
- Section 294.423 - Governing body of certain municipal corporations to be budget committee; exception.
- 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 294.431 - 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 294.437
- 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 294.441 - Requirements for financial summaries of school, education service and community college districts.
- Section 294.443
- Section 294.444 - County budget summary of revenues and expenditures funded in part by state resources.
- Section 294.445
- Section 294.447
- Section 294.448 - Manner of publication; alternative requirements in certain cases.
- 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 294.456 - 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 294.461 - 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 294.471 - 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 294.476 - 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 294.481 - 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 294.490 - 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 294.555
- 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.
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