Or. Admin. R. 150-294-0520

Current through Register Vol. 63, No. 6, June 1, 2024
Section 150-294-0520 - Documents to File When Certification Cannot Be Certified By July 15
(1) In those instances where the municipal corporation cannot certify to the assessor by July 15, the municipal corporation shall submit, to the county assessor, a written request for an extension stating the reason for request.
(2) Not later than the extension date granted by the assessor, the municipal corporation shall file two copies of the following documents with the county assessor, and where required, one copy with the Tax Supervising and Conservation Commission:
(a) Notice of categorization and certification, (LB-50, UR-50 or ED-50);
(b) The final resolution or ordinance adopting the budget, making the appropriations, and declaring and categorizing the tax for each fund;
(c) Sample ballots of all local option tax levies recently approved by the voters to be imposed for the first time; and
(d) Sample ballots of all newly established permanent rates approved by the voters and to be imposed for the first time.

Or. Admin. R. 150-294-0520

TC 10-1978, f. 12-5-78, cert. ef. 12-31-78, Renumbered from 150-294.555; TC 18-1979, f. 12-20-79, cert. ef. 12-31-79; RD 11-1984, f. 12-5-84, cert. ef. 12-31-84; RD 5-1985, f. 12-26-85, cert. ef. 12-31-85; RD 12-1987, f. 12-18-87, cert. ef. 12-31-87; RD 9-1990, f. 12-20-90, cert. ef. 12-31-90; REV 4-1998, f. & cert. ef. 6-30-98; Renumbered from 150-294.555(2)-(A), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12; Renumbered from 150-294.458(3)-(A), REV 42-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 294.458