Title 30, Education and Culture

(1) Common school district boards and union high school district boards shall designate the persons to be custodians of school funds of their respective districts. Such funds shall be disbursed only in the manner provided by ORS 328.445 (1). (2) For the purpose of receiving depos…

(1) When funds are available for payment, school district obligations shall be paid by check bearing the original signature of the custodian of the district school funds; or if authorized by the district school board, the custodian’s facsimile signature. (2) Where a statute speci…

(1) As used in this section, “school district obligation” includes salaries of district employees and other regularly contracted services. (2) Except as provided in ORS 328.445 (2), warrants in payment of school district obligations shall be issued only when there are insufficien…

(1) At the last regular district school board meeting preceding July 1 in each year, the district clerk shall certify to the board a list of all school district warrants which were called for payment more than seven years prior to July 1 next following the meeting, and which have…

(1) All school district boards and education service district boards shall cause to have prepared an annual audit of the books and accounts of the school district or education service district in the manner set forth in subsection (2) or (3) of this section. The audit reports mus…

(1)(a) In performing an audit required under ORS 328.465, the accountant under contract with a county, a school district board or an education service district board shall determine whether the school district or education service district has: (A) Followed generally accepted acc…

Notwithstanding ORS 280.040 to 280.145 and any other provision of law, any school district board by resolution may provide for the replacement or acquisition of automotive equipment by making transfers from the district’s general fund to a fund established for that purpose. Trans…

(1) Subject to the Local Budget Law (ORS 294.305 to 294.565) and to sections 11 and 11b, Article XI, Oregon Constitution, each school district board shall prepare annually or biennially the budget of the school district and shall certify ad valorem property taxes to the assessor …

(1) All taxable property in a school district at the time any indebtedness is incurred by such district and all taxable property subsequently located in the area comprising such district shall be liable to taxation for the payment of such indebtedness until paid. (2) No taxable p…

(1) As used in this section, “qualified zone academy bond” has the meaning given the term in section 1397E of the Internal Revenue Code, as amended and in effect on January 1, 2002. (2) A district school board may contract indebtedness as provided under ORS 287A.180. (3) A distri…

(1) The district board of a school district may divide the district into tax zones for the purpose of imposing and levying ad valorem property taxes at different rates and amounts on the assessed value of all taxable property in each zone if the school district: (a) Supplies a po…

(1) The district board of a school district seeking to establish tax zones under ORS 328.570 to 328.579 shall cause a notice of a public hearing relating to the formation of the tax zones to be published once a week for two successive weeks in the newspaper in general circulation…

(1) Following the notice required under ORS 328.573, the district board of a school district seeking to establish tax zones shall conduct a public hearing at which district residents and property owners may testify about the proposed zones. (2) Following the hearing, if the distr…

(1) If a school district is divided into tax zones under ORS 328.570 to 328.579, the district board shall determine, make and declare each item of ad valorem property tax, as set forth in ORS 310.060 (2), for each zone established in the district when the district board adopts it…