Title 28, Public Financial Administration

(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 …

(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 proceed…

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 per…

(1) As used in this section, “extended ADMw” means: (a) For a school district, the district extended ADMw as calculated under ORS 327.013. (b) For an education service district, the sum of the extended ADMw of the school districts located within the territory of the education ser…

(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 …

(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 Departm…

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 wh…

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 o…

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]

(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. (2) The budget committee shall consist of the members of the governing body and a number, equal to the num…

(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 c…

(1) The budget committee established under ORS 294.414 shall hold one or more meetings for the following purposes: (a) Receiving the budget message prepared under ORS 294.403 and the budget document; and (b) Providing members of the public with an opportunity to ask questions abo…

(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 f…

(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 conse…

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

(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…

(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: (a) Beginning fund balance; (b) Property taxes other th…

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 proba…

(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 financia…

(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 corpora…

(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 a…

(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 deter…

(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 wi…

(1) Any ad valorem property tax made contrary to the provisions of ORS 294.305 to 294.565 or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070. (2) The county assessor, county court, board of county …

Subject to the provisions of the charter of a city or county or a law relating to municipal corporations: (1) Except as provided in subsection (2) of this section, transfers of appropriations may be made within a fund when authorized by ordinance or resolution of the governing bo…

(1) A municipal corporation imposing taxes, fees or charges that in accordance with applicable law or an intergovernmental agreement under ORS chapter 190 must be paid on a pass-through basis to another municipal corporation shall include the taxes, fees or charges in its budget …

(1) It shall be lawful to loan money from any fund to any other fund of the municipal corporation whenever the loan is authorized by official resolution or ordinance of the governing body. The loans shall be made in compliance with the applicable requirements and limitations of t…

(1) Notwithstanding requirements as to estimates of and limitation on expenditures, during the fiscal year or budget period for which the original budget was adopted, the governing body of a municipal corporation may make one or more supplemental budgets under any of the followin…

(1)(a) If the amended estimated expenditures contained in an individual fund that is being changed by a supplemental budget made under ORS 294.471 differ by more than 10 percent from the expenditures in the budget as most recently amended prior to the supplemental budget, the gov…

If a municipal corporation places a local option tax measure or a general obligation bond measure on the ballot to be voted on by the electors of the corporation, the chief elections officer of a city, governing body of a county or district elections authority responsible for fil…

(1) This subsection applies to the period following a municipal corporation’s adoption under ORS 294.456 of a budget that does not include revenue from a proposed local option tax. If the municipal corporation places a local option tax measure on the ballot for an election held i…

(1) If the voters of a municipal corporation approve the issuance of general obligation bonds at a May election, the budget of the municipal corporation adopted under ORS 294.456 or a supplemental budget adopted under ORS 294.471 may include estimated requirements to pay debt ser…

(1)(a) The board of directors of a school district or the board of education of a community college district may not make an emergency expenditure for specific purposes that is greater than the amount appropriated for the purposes under ORS 294.456 unless the board: (A) Declares …

(1) As necessary to respond to an emergency situation, the governing body of a municipal corporation may: (a) Adopt an ordinance or resolution authorizing the municipal corporation to receive grants or borrow moneys not included in the budget of the municipal corporation for the …

The department’s authority pursuant to ORS 294.495 to 294.510 shall be limited to obtaining compliance with ORS 294.305 to 294.565 and shall not interfere in any way with the fiscal policy of a municipal corporation as established by its governing body or budget committee. [1963 …

Notwithstanding ORS 294.695, the Department of Revenue shall: (1) Construe ORS 294.305 to 294.565 and any other law relating to the making of tax levies when requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their d…

(1) On petition by 10 interested taxpayers or a municipal corporation, the Department of Revenue may issue a declaratory ruling with respect to the validity or applicability to any person, municipal corporation or state of facts of any rule adopted by the department. (2) The Depa…

(1) The Division of Audits created by ORS 297.020 shall notify the municipal corporation and Department of Revenue of any irregularities in the budget procedure of the municipal corporation which is brought to its attention in the audits prepared by the division or brought to its…

(1) The Department of Revenue may order a municipal corporation to revise its budget procedures to conform with ORS 294.305 to 294.565 when irregularities in the procedures of the municipal corporation are called to its attention. (2) The Department of Revenue may require the mun…

Any municipal corporation aggrieved by and directly affected by an order of the Department of Revenue relating to the preparation of budgets or the extension of any tax levy may appeal to the Oregon Tax Court in the manner provided by ORS 305.404 to 305.560. [1963 c.576 §33a; 197…

The appeal filed with the Oregon Tax Court pursuant to ORS 294.461, 294.500 and 294.515 shall have priority over all other cases pending before the Oregon Tax Court and shall be heard and decided as soon after coming to issue as is reasonably possible. [1963 c.576 §33b]

If any city shall fail to file its documents or reports required by ORS 294.458 or 297.405 to 297.555 with the Department of Revenue or Secretary of State, as the case may be, within 30 days after a request therefor has been made by certified mail to the city, the Department of R…

As used in ORS 294.605 to 294.705, unless the context otherwise requires: (1) “Commission” means the tax supervising and conservation commission. (2) “Commissioner” means a member of the tax supervising and conservation commission. (3) “Municipal corporations” means the county, a…

(1) The governing body of a county with a population of 500,000 or more inhabitants, based on the most recently available data published or officially provided by the Portland State University Population Research Center, shall: (a) Establish a tax supervising and conservation com…

(1) A tax supervising and conservation commission shall consist of five members appointed by the Governor. The commissioners appointed shall be citizens of the United States and of Oregon and residents in the county for which they are appointed and shall be electors therein. The …

Before taking office each commissioner shall take and subscribe the following oath, before an officer qualified to administer oaths, in substantially the following form: ______________________________________________________________________________ State of Oregon ) ) ss. County …

(1) The county court shall furnish an office in the county courthouse or other convenient place for the use of the commission, as is furnished to other departments. (2) The commission may employ and fix the salaries of such clerks and other assistants as in their judgment shall s…

(1) The tax supervising and conservation commission has jurisdiction over all municipal corporations that have a population exceeding 200,000 and that are subject to the provisions of the Local Budget Law. If the territory of the municipal corporation lies in two or more counties…

(1) There hereby is created an account to be known as the tax supervising and conservation commission account in the general fund of each county subject to ORS 294.605 to 294.705. (2)(a) On or before April 1 of each year, the tax supervising and conservation commission shall subm…

(1) Not later than August 30 of each year, the tax supervising and conservation commission shall calculate the net cost of commission operations for the preceding fiscal year. The calculation shall include: (a) Actual expenditures paid out of the tax supervising and conservation …