Chapter 294 — Chapter 294

ORS 294.235 [Amended by 1957 c.153 §2; repealed by 1999 c.654 §37]

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ORS 294.240 [Amended by 1957 c.153 §3; repealed by 1999 c.654 §37]

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ORS 294.245 [Amended by 1957 c.153 §4; repealed by 1999 c.654 §37]

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ORS 294.250 Publication by county governing body of schedule of expenditures and statement of proceedings; manner of publication; notice. (1) The county governing body of each county shall cause to be made out and published at the expense of the county not later than the last day of each month a schedule of those expenditures of the county which singly exceed $500 for the previous month. The schedule shall also include expenditures made to claimants who receive in excess of $500 for the previous month in return for a combination of articles or services which individually cost less than $500. The publication shall also include a concise statement of the proceedings of the governing body in the transaction of county business entered of record during the previous month

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ORS 294.255 [Repealed by 1991 c.285 §2]

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ORS 294.260 [Repealed by 1991 c.285 §2]

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ORS 294.305 Sections constituting Local Budget Law. ORS 294.305 to 294.565 shall be known as the Local Budget Law

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ORS 294.310 [Amended by 1959 c.262 §1; repealed by 1963 c.576 §44]

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ORS 294.311 Definitions for ORS 294.305 to 294.565. As used in ORS 294.305 to 294.565, unless the context requires otherwise

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ORS 294.315 [Repealed by 1963 c.576 §44]

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ORS 294.316 Exclusions from scope. The provisions of ORS 294.305 to 294.565 do not apply to the following municipal corporations and entities

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ORS 294.320 [Repealed by 1963 c.576 §44]

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ORS 294.321 Purposes. The purposes of ORS 294.305 to 294.565 are

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ORS 294.323 Budget period. (1) A municipal corporation, by ordinance, resolution or charter, may provide that the budget and budget documents for the municipal corporation be prepared for a period of 24 months. Unless so authorized by ordinance, resolution or charter, a municipal corporation may not prepare a budget and budget documents for a period longer than one fiscal year

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ORS 294.325 [Amended by 1961 c.397 §1; repealed by 1963 c.576 §44]

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ORS 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]

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ORS 294.330 [Repealed by 1963 c.576 §44]

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ORS 294.331 Budget officer. The governing body of each municipal corporation shall, unless otherwise provided by county or city charter, designate one person to serve as budget officer. The budget officer, or the person or department designated by charter and acting as budget officer, shall prepare or supervise the preparation of the budget document. The budget officer shall act under the direction of the executive officer of the municipal corporation, or where no executive officer exists, under the direction of the governing body. [1963 c.576 §5]

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ORS 294.333 Basis of accounting used by municipal corporation; change of basis. (1) A municipal corporation shall record its revenues and expenditures, on a fund by fund basis, using the cash basis, the modified accrual basis or the accrual basis of accounting, at the discretion of the municipal corporation

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ORS 294.335 [Repealed by 1963 c.576 §44]

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ORS 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]

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ORS 294.338 Compliance with Local Budget Law required prior to expenditure or tax certification; exceptions. (1) A municipal corporation may not expend money or certify to the assessor an ad valorem tax rate or estimated amount of ad valorem taxes to be imposed in any year unless the municipal corporation has complied with ORS 294.305 to 294.565

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ORS 294.340 [Repealed by 1963 c.576 §44]

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ORS 294.341 [1963 c.576 §7; 1997 c.308 §7; 2005 c.417 §1; 2007 c.670 §1; renumbered 294.423 in 2011]

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ORS 294.343 Internal service funds. (1) A municipal corporation may establish by ordinance or resolution one or more internal service funds. The ordinance or resolution creating the fund shall set forth in detail the following

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ORS 294.345 [Amended by 1953 c.715 §2; 1955 c.250 §1; 1957 c.673 §3; repealed by 1963 c.576 §44]

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ORS 294.346 Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges. (1) Any municipal corporation, by ordinance or resolution of its governing body, may establish one or more reserve funds to hold moneys to be accumulated and expended for the purposes specified in ORS 280.050, without submitting the question of establishing the reserve fund to a vote of the electors. The municipal corporation may cause to be credited to any reserve fund all or any portion of the revenues derived from taxes levied under ORS 280.060 and any other taxes, charges or revenues as the governing body may determine. The municipal corporation may also limit the crediting of such taxes, charges or revenues to a reserve fund to a specific period of time designated by the governing body

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ORS 294.347 [1953 c.715 §3; repealed by 1963 c.576 §44]

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ORS 294.348 [1957 c.673 §2; repealed by 1963 c.576 §44]

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ORS 294.350 [Amended by 1953 c.715 §2; 1957 c.673 §4; repealed by 1963 c.576 §44]

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ORS 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)]

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ORS 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]

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ORS 294.353 Elimination of unnecessary fund; disposition of balance. Subject to the provisions contained in the charter of any city or county or in any law relating to municipal corporations, when the necessity for maintaining any fund of the municipal corporation has ceased to exist and a balance remains in the fund, the governing body shall so declare by ordinance or other order and upon such declaration such balance shall forthwith be transferred to the general fund of the municipal corporation unless other provisions have been made in the original creation of the fund. [Formerly 294.475]

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ORS 294.355 [Repealed by 1963 c.576 §44]

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ORS 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]

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ORS 294.358 Expenditure and resource estimate sheets; made part of budget document. (1) The sheet or sheets containing the estimate of expenditures shall also show in parallel columns the actual expenditures for the two fiscal years next preceding the current year or the actual expenditures for the two budget periods preceding the current budget period, the estimated expenditures for the current year or current budget period and the estimated expenditures for the ensuing year or ensuing budget period

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ORS 294.360 [Amended by 1957 c.673 §5; 1963 c.576 §22; renumbered 294.416]

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ORS 294.361 Contents of estimate of budget resources. (1) Each municipal corporation shall estimate in detail its budget resources for the ensuing year or ensuing budget period by funds and sources

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ORS 294.363 [1971 c.516 §10; repealed by 1979 c.686 §10]

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ORS 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]

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ORS 294.366 [1963 c.576 §12; 2005 c.22 §224; renumbered 294.373 in 2011]

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ORS 294.368 Determination of estimated tax revenues. (1) Each municipal corporation that has the power to levy an ad valorem property tax shall estimate, in the manner provided in this section, the amount of revenues that will be received in the ensuing year or ensuing budget period through the imposition of taxes upon the taxable property within the municipal corporation

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ORS 294.370 [Amended by 1961 c.678 §2; repealed by 1963 c.576 §44]

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ORS 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]

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ORS 294.373 Reserving receipts from revenue-producing property or facility; deposit in special fund. (1) Any port or dock commission may reserve any portion of the receipts from any revenue-producing property or facility. Any city may reserve any portion of the receipts from any public utility operation of such city. Any such port, dock commission or city may reserve any proceeds from the sale of any such property for future maintenance, alteration, repair, equipment, relocation or replacement of such properties or facilities of the general nature and type from which the proceeds or receipts were received or for insurance funds or retirement pension funds, as the governing body may deem necessary or appropriate. However, if money is received from the sale of property that has been purchased with the proceeds from the sale of bonds or utility certificates, the governing body shall first apply the receipts from the sale of such property to the payment of any applicable outstanding bonded indebtedness before allocation of any portion of the receipts to a reserve fund

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ORS 294.375 [Repealed by 1963 c.576 §44]

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ORS 294.376 [1963 c.576 §14; 2001 c.135 §9; renumbered 294.358 in 2011]

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ORS 294.378 Certain interest to be included in budget; method. In the exercise of the authority granted by ORS 287A.180, 328.565 and 341.715, specific provision for interest must be contained in duly adopted budgets. However, reporting of anticipated loan proceeds and related principal repayments within a particular fiscal year or budget period may be accomplished in narrative form or by footnoted schedules to the duly adopted budget and need not be included as a budgetary resource or requirement. Such narrative or footnoted disclosure must indicate that principal repayments are a liability of the applicable fund from which they are made. [Formerly 294.443]

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ORS 294.380 [Amended by 1959 c.262 §3; repealed by 1963 c.576 §44]

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ORS 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]

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