Oregon Code — 294
Browse 154 sections in division 294 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 294.004. Definitions
- § 294.005. Definitions for ORS 294.005 to 294.025
- § 294.010. Surrender of warrants upon payment
- § 294.015. Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative
- § 294.025. Effect of wrongful payment; liability of officer
- § 294.027. Provisions relating to warrants and payment of claims
- § 294.028. Payment of warrants by depository
- § 294.029. Provisions of ORS 294.027 and 294.028 not mandatory
- § 294.030. Deductions for bonds from compensation of municipal and other employees; purchasing bonds in advance
- § 294.033. Investment of deferred compensation funds
- § 294.035. Investment of funds of political subdivisions; approved investments
- § 294.040. Restriction on investments under ORS 294.035
- § 294.046. List of approved securities for investment under ORS 294.035; distribution
- § 294.047. Loss of principal on liquidation of investments
- § 294.048. Borrowing money when premature withdrawal or liquidation of certain investments would cause loss
- § 294.052. Definitions; investment by municipality of proceeds of bonds
- § 294.053. Investment by county in master warrants of county
- § 294.055. Use by counties of moneys received from federal government under the Mineral Leasing Act
- § 294.060. Apportionment of moneys received by counties from federal forest reserves to road and school funds; alternative crediting of moneys
- § 294.065. Use by counties of moneys received from federal government under the federal Flood Control Act
- § 294.070. Expenditure of Taylor Grazing Act funds; advisory board
- § 294.080. Disposition of interest earned on funds held by county treasurer
- § 294.090. County orders and vouchers to be numbered to correspond to warrants drawn
- § 294.095. Action or proceeding with respect to budget or levy; fiscal year with respect to which taken
- § 294.100. Public official expending money in excess of amount or for different purpose than provided by law unlawful; civil liability
- § 294.120. Use of facsimile signatures
- § 294.125. Investment of funds authorized by order of governing body; limitations
- § 294.135. Investment maturity dates
- § 294.145. Prohibited conduct for custodial officer
- § 294.155. Annual audit report; monthly report
- § 294.160. Opportunity for public comment on new fee or fee increase
- § 294.175. Definitions; county expenditures for assessment; determination of adequacy; certification of adequacy; appeal of denial of certification; effect of certification
- § 294.178. Assessment grant to county; determination of grant amount; transfer to Assessment and Taxation County Account in certain circumstances
- § 294.181. Alternative method for certification
- § 294.184. County Assessment Function Funding Assistance Account; sources; purpose
- § 294.187. County Assessment and Taxation Fund; sources; purpose
- § 294.250. Publication by county governing body of schedule of expenditures and statement of proceedings; manner of publication; notice
- § 294.305. Sections constituting Local Budget Law
- § 294.311. Definitions for ORS 294.305 to 294.565
- § 294.316. Exclusions from scope
- § 294.321. Purposes
- § 294.323. Budget period
- § 294.331. Budget officer
- § 294.333. Basis of accounting used by municipal corporation; change of basis
- § 294.338. Compliance with Local Budget Law required prior to expenditure or tax certification; exceptions
- § 294.343. Internal service funds
- § 294.346. Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges
- § 294.353. Elimination of unnecessary fund; disposition of balance
- § 294.358. Expenditure and resource estimate sheets; made part of budget document
- § 294.361. Contents of estimate of budget resources
- § 294.368. Determination of estimated tax revenues
- § 294.373. Reserving receipts from revenue-producing property or facility; deposit in special fund
- § 294.378. Certain interest to be included in budget; method
- § 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
- § 294.388. Estimates and reconciliation of expenditures and other requirements; form and contents
- § 294.393. Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital
- § 294.398. Estimate of unappropriated ending fund balance for each fund
- § 294.403. Budget message
- § 294.408. Time of making budget message and document
- § 294.414. Budget committee
- § 294.423. Governing body of certain municipal corporations to be budget committee; exception
- § 294.426. Budget committee meeting; notice; receipt of budget message and document; provision of copies of document
- § 294.428. Budget committee hearings; approval of budget document
- § 294.431. Submission of budget document to tax supervising and conservation commission before date of public hearing
- § 294.433. Format for notices and summaries
- § 294.438. Publication of notice of meeting, financial summary and budget summary; requirements of financial summary and notice of meeting; rules
- § 294.441. Requirements for financial summaries of school, education service and community college districts
- § 294.444. County budget summary of revenues and expenditures funded in part by state resources
- § 294.448. Manner of publication; alternative requirements in certain cases
- § 294.451. Sufficiency of publication of budget documents; notice to governing body and assessor of publication error
- § 294.453. Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases
- § 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
- § 294.458. Filing copy of budget and certain documents with county assessor and Department of Revenue; records
- § 294.461. Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure
- § 294.463. Transfers of appropriations within fund or between funds
- § 294.466. Appropriation of pass-through revenues
- § 294.468. Loans from one fund to another; commingling cash balances of funds
- § 294.471. Supplemental budget in certain cases; no increase in property taxes permitted
- § 294.473. Procedure when supplemental budget changes estimated expenditures by more than 10 percent
- § 294.474. Requirement to file materials related to measure proposing local option tax or general obligation bond
- § 294.476. Local option tax or bond measure approved after adoption of budget; supplemental budget
- § 294.477. Inclusion in budget of estimated requirements for bonds approved at May election
- § 294.478. School or community college district expending federal or state funds in emergency
- § 294.481. Authorization to receive grants or borrow or expend moneys to respond to public emergency
- § 294.490. Department of Revenue not to interfere with fiscal policy of municipal corporation
- § 294.495. Department of Revenue to construe Local Budget Law; rules
- § 294.500. Declaratory ruling by Department of Revenue as to its rules; rules
- § 294.505. Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures
- § 294.510. Order for revision of budgetary procedures; enforcement
- § 294.515. Appeal by municipal corporation from Department of Revenue order
- § 294.520. Priority of appeals under Local Budget Law
- § 294.565. Failure to file copy of required budget, reports or other documents; effect
- § 294.605. Definitions for ORS 294.605 to 294.705
- § 294.608. Populous counties; establishment of tax supervising and conservation commission or submission of financial summary
- § 294.610. Tax supervising and conservation commission; members; appointment; qualifications; term; removal; filling vacancies
- § 294.615. Oath of commissioner
- § 294.620. Office of commission; employment and compensation of assistants
- § 294.625. Jurisdiction of commission
- § 294.630. Tax supervising and conservation commission account; additional sources of moneys
- § 294.632. Commission calculation and report of costs; municipal corporation reimbursement of commission costs
- § 294.635. Submission of budget estimates by levying boards
- § 294.640. Hearing on budget
- § 294.645. Consideration of budget by commission; certifying objections or recommendations to levying board; procedure where municipality holds hearing in place of commission
- § 294.650. Striking unauthorized items from budget; reducing total amount to within limits permitted by law and Constitution
- § 294.655. Hearing on special tax levies and bond issues proposed for elector approval
- § 294.660. Compiling information as to indebtedness; including in annual report
- § 294.665. Levying board to submit audit report or financial statements annually
- § 294.670. Commission may inquire into management, books and systems; rules
- § 294.675. Calling joint meetings of levying boards
- § 294.680. Certifying excessive or unauthorized expenditures to district attorney; action by district attorney
- § 294.685. Annual report by commission
- § 294.690. Records and files of commission open to public inspection
- § 294.695. Attorney General as legal advisor and counsel to commission
- § 294.700. Proceedings to collect penalties
- § 294.705. Tax supervising and conservation commission fund
- § 294.710. Procedures for establishing commission; annual appropriations
- § 294.725. Definitions for ORS 294.725 to 294.755
- § 294.730. Fund created; State Treasurer as custodian; use of moneys; distribution of earnings
- § 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
- § 294.740. Refund of account balances; payment of deficits; erroneous benefit payments
- § 294.745. Analysis of fund receipts and expenditures; report to Legislative Assembly
- § 294.750. Experience and liability of successor political subdivisions; unpaid assessment
- § 294.755. Payment on quarterly basis; remedies for collection
- § 294.805. Definitions for ORS 294.805 to 294.895
- § 294.810. Local and tribal governments authorized to place limited funds in pool
- § 294.815. Period of investments; withdrawal of funds
- § 294.820. Establishment of investment pools by intergovernmental agreement; conditions; powers
- § 294.825. State Treasurer as investment officer; bond; employment of personnel; rules
- § 294.831. Investment objective; limit on maturity dates
- § 294.835. Standard of care; investment in certain stocks prohibited
- § 294.840. Investment policies; review; separate policies for individual public bodies
- § 294.845. Investment officer to invest, reinvest pool funds
- § 294.847. Prohibited conduct for investment officer
- § 294.850. Contracts with persons to perform investment functions; compensation; bond
- § 294.855. Legal opinions; investment counseling services; mortgage services
- § 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
- § 294.865. Monthly deductions from income received for payment of expenses
- § 294.870. Separate accounts for public bodies; reports on investment changes and monthly financial statements required
- § 294.875. Monthly report of investments of pool funds; distribution
- § 294.880. Program examination and audit; report; distribution
- § 294.882. Merger or subsequent separation of investment pool and Oregon Short Term Fund; preconditions
- § 294.885. Oregon Short Term Fund Board; members; appointment; term; vacancies
- § 294.890. Board members serve without compensation; selection of chairperson
- § 294.895. Board duties, generally
- § 294.900. Council of governments defined
- § 294.905. Budget committee; membership; term; vacancies; officers; meetings to be public
- § 294.910. Estimates of expenditures; organization and format; matters to be included
- § 294.915. Notice of budget committee meeting; public availability of documents
- § 294.920. Hearing on budget document
- § 294.925. Supplemental budget; conditions; term; publication
- § 294.930. Authority of Department of Revenue; budget records maintained by council of governments
- § 294.950. County revenue sharing with cities
- § 294.960. Collection and disposition of amounts due counties
- § 294.990. Penalties