Chapter 294 — Chapter 294

ORS 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. (1) As used in this section, “extended ADMw” means

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ORS 294.385 [Repealed by 1963 c.576 §44]

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ORS 294.386 [1963 c.576 §16; 1979 c.686 §5; 1997 c.308 §11; 1997 c.541 §329; 2007 c.783 §119; repealed by 2011 c.473 §31]

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ORS 294.388 Estimates and reconciliation of expenditures and other requirements; form and contents. (1) Each municipal corporation shall prepare estimates of expenditures and other requirements for the ensuing year or budget period. The estimates must be reconciled so that the total amount of expenditures and other requirements in each fund equals the total amount of resources in the fund for the same period

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ORS 294.390 [Repealed by 1963 c.576 §44]

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ORS 294.391 [1963 c.576 §17; 1997 c.308 §12; 2001 c.135 §11; 2011 c.473 §5; renumbered 294.403 in 2011]

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ORS 294.393 Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital. (1) Each school district and each education service district shall prepare the estimates of expenditures required under ORS 294.388 in accordance with the classification of revenue and expenditure accounts prescribed by the Department of Education in consultation with the Department of Revenue. The Department of Revenue is responsible for determining the district’s compliance with this subsection

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ORS 294.395 [Repealed by 1963 c.576 §44]

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ORS 294.396 [1963 c.576 §18; 2001 c.135 §12; renumbered 294.408 in 2011]

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ORS 294.398 Estimate of unappropriated ending fund balance for each fund. A municipal corporation may include in its budget an estimate of unappropriated ending fund balance for each fund, for use in the fiscal period following that for which the budget is being prepared. The estimate authorized by this section represents cash or net working capital which will be carried over into the year following the ensuing fiscal year or ensuing budget period for which the budget is being prepared. It shall not in any way reduce the cash balance or net working capital which becomes part of the budget resources provided in ORS 294.361 (1) to (3). The unappropriated ending fund balance authorized by this section shall become a budget resource at the close of the ensuing fiscal year or ensuing budget period for the succeeding year or budget period. Except as provided in ORS 294.338 (2) and 294.481, no appropriation or expenditure shall be made in the year or budget period for which the budget is applicable for the amount estimated pursuant to this section. [Formerly 294.371]

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ORS 294.400 [Amended by 1953 c.40 §2; 1959 c.168 §1; repealed by 1963 c.576 §44]

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ORS 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]

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ORS 294.403 Budget message. A budget message shall be prepared by or under the direction of the executive officer of the municipal corporation or, where no executive officer exists, by or under the direction of the presiding officer of the governing body. The budget message shall be delivered at a meeting of the budget committee as provided in ORS 294.426 (1). The budget message shall

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ORS 294.405 [Repealed by 1953 c.306 §18]

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ORS 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]

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ORS 294.408 Time of making budget message and document. The budget message and budget document shall be prepared a sufficient length of time in advance to allow the adoption of the budget by the close of the current fiscal year or current budget period. [Formerly 294.396]

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ORS 294.410 [Repealed by 1963 c.576 §44]

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ORS 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]

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ORS 294.413 [1971 c.516 §9; 1983 c.549 §1; 1993 c.742 §46; 1997 c.308 §16; renumbered 294.433 in 2011]

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ORS 294.414 Budget committee. (1) Except as provided in ORS 294.423, the governing body of each municipal corporation shall establish a budget committee in accordance with the provisions of this section

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ORS 294.415 [Renumbered 294.425]

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ORS 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]

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ORS 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]

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ORS 294.419 [2009 c.477 §2; renumbered 294.444 in 2011]

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ORS 294.420 [Renumbered 294.555]

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ORS 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]

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ORS 294.423 Governing body of certain municipal corporations to be budget committee; exception. (1) The governing body of each municipal corporation having a population exceeding 200,000 and that is located in a county having a tax supervising and conservation commission shall be the budget committee for the municipal corporation unless the governing body of the municipal corporation elects by resolution to create a budget committee as provided in ORS 294.414

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ORS 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]

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ORS 294.426 Budget committee meeting; notice; receipt of budget message and document; provision of copies of document. (1) The budget committee established under ORS 294.414 shall hold one or more meetings for the following purposes

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ORS 294.428 Budget committee hearings; approval of budget document. (1) The budget committee shall approve the budget document as submitted by the budget officer or the budget document as revised and prepared by the budget committee. The budget document as approved by the budget committee shall specify the ad valorem property tax amount or rate for all funds

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ORS 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]

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ORS 294.431 Submission of budget document to tax supervising and conservation commission before date of public hearing. (1) A municipal corporation that has a population not exceeding 200,000, is located in a county having a tax supervising and conservation commission, has not made an election under ORS 294.625 (2) and has not submitted its approved budget document to the tax supervising and conservation commission for a public hearing pursuant to ORS 294.453 (3) shall submit its approved budget document to the tax supervising and conservation commission in the county at least 30 days before the date of the public hearing in accordance with ORS 294.453

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ORS 294.433 Format for notices and summaries. Format for publication of notices and summaries required by ORS 294.438 shall be prescribed by the Department of Revenue. [Formerly 294.413]

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ORS 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]

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ORS 294.437 [2001 c.753 §4; 2007 c.350 §1; renumbered 294.476 in 2011]

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ORS 294.438 Publication of notice of meeting, financial summary and budget summary; requirements of financial summary and notice of meeting; rules. (1) Not more than 30 days and not less than five days before the meeting of the governing body of a municipal corporation under ORS 294.453, a notice of the meeting and a financial summary of the budget as approved by the budget committee and compared with the actual expenditures and budget resources of the preceding year or preceding budget period and the budget summary of the current year or current budget period must be published by one or more of the methods described in ORS 294.311 (35) at least once. The notice and financial summary may be published in accordance with forms prescribed by the Department of Revenue or in a narrative format that includes all the information required under subsections (2) to (8) of this section

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ORS 294.440 [1963 c.576 §26; 1971 c.513 §58; 1983 c.740 §84; 2011 c.473 §14; renumbered 294.478 in 2011]

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ORS 294.441 Requirements for financial summaries of school, education service and community college districts. (1) For a school district or an education service district, the financial summary required under ORS 294.438 (1) must state separately the total amount of resources included in the budget in each of the following categories

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ORS 294.443 [1985 c.356 §3; 1993 c.97 §16; 2001 c.135 §19; 2007 c.783 §120; renumbered 294.378 in 2011]

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ORS 294.444 County budget summary of revenues and expenditures funded in part by state resources. County budgets must contain a summary of revenues and expenditures for major programs funded in part by state resources. The summary must include, at a minimum, functions related to assessment and taxation, community corrections, district attorneys, juvenile corrections and probation, public health, mental health and chemical dependency, veterans’ services, roads and economic development. The summary must provide the total expenses for each program and identify the revenues used to fund the program from general county resources, state grants, federal grants, video lottery resources and other resources as applicable. The summary must include the revenues and expenditures in the adopted budget, revenues and expenditures in the prior year’s adopted budget, and actual revenue and expenditure data from the two previous years. [Formerly 294.419]

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ORS 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]

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ORS 294.447 [2002 s.s.4 c.1 §5; 2003 c.96 §§1,2; 2011 c.705 §17; renumbered 294.383 in 2011]

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ORS 294.448 Manner of publication; alternative requirements in certain cases. (1) If no newspaper is published in a municipal corporation the aggregate estimated budget expenditures of which do not exceed $100,000 for the ensuing fiscal year or $200,000 for the ensuing budget period, the municipal corporation may post the notice of the meeting and financial summary of the budget required under ORS 294.438 (1) in three conspicuous places in the municipal corporation for at least 20 days before the date of the meeting required under ORS 294.453

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ORS 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]

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ORS 294.451 Sufficiency of publication of budget documents; notice to governing body and assessor of publication error. (1) When a notice, budget summary or other document is required to be published under any provision of ORS 294.305 to 294.565, publication of the document shall be considered sufficient for all purposes if a good faith effort is made by the budget officer of the municipal corporation to publish by any one or more of the methods described in ORS 294.311 (35), notwithstanding any defect in the publication, including but not limited to

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ORS 294.453 Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases. (1) Except as provided in subsections (2) and (3) of this section, the governing body of a municipal corporation shall meet at the time and place designated in the notice of meeting required under ORS 294.438 for the purpose of holding a public hearing on the budget document as approved by the budget committee. At the meeting any person may appear for or against any item in the approved budget document

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ORS 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]

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ORS 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. (1)(a) After the public hearing required under ORS 294.453 (1) and consideration of matters discussed at the public hearing, the governing body of a municipal corporation shall enact the ordinances or resolutions necessary to adopt the budget, to make the appropriations, to determine, make and declare the ad valorem property tax amount or rate to be certified to the assessor for either the ensuing year or each of the years of the ensuing budget period and to itemize and categorize the ad valorem property tax amount or rate as required under ORS 310.060

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ORS 294.458 Filing copy of budget and certain documents with county assessor and Department of Revenue; records. (1) On or before July 15 of each year, or upon such other date as the Department of Revenue shall designate, each civil subdivision in the state that does not levy an ad valorem property tax, that is subject to the Local Budget Law and that prepares an annual budget shall file with the Department of Revenue a copy of the resolution adopting the budget and of the resolution making appropriations

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ORS 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]

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