LOCAL BUDGET LAW
- Section 294.305 - Sections constituting Local Budget Law
- Section 294.310 - [Repealed]
- Section 294.311 - Definitions for ORS 294.305 to 294.565
- Section 294.315 - [Repealed]
- Section 294.316 - Exclusions from scope
- Section 294.320 - [Repealed]
- Section 294.321 - Purposes
- Section 294.323 - Budget period
- Section 294.325 - [Repealed]
- Section 294.326 - [Renumbered]
- Section 294.330 - [Repealed]
- Section 294.331 - Budget officer
- Section 294.333 - Basis of accounting used by municipal corporation; change of basis
- Section 294.335 - [Repealed]
- Section 294.336 - [Renumbered]
- Section 294.338 - Compliance with Local Budget Law required prior to expenditure or tax certification; exceptions
- Section 294.340 - [Repealed]
- Section 294.341 - [Renumbered]
- Section 294.343 - Internal service funds
- Section 294.345 - [Repealed]
- Section 294.346 - Reserve fund established without vote; review of need for reserve fund; unexpended balances; application to system development charges
- Section 294.347 - [Repealed]
- Section 294.348 - [Repealed]
- Section 294.350 - [Repealed]
- Section 294.351 - [Repealed]
- Section 294.352 - [Renumbered]
- Section 294.353 - Elimination of unnecessary fund; disposition of balance
- Section 294.355 - [Repealed]
- Section 294.356 - [Renumbered]
- Section 294.358 - Expenditure and resource estimate sheets; made part of budget document
- Section 294.360 - [Renumbered]
- Section 294.361 - Contents of estimate of budget resources
- Section 294.363 - [Repealed]
- Section 294.365 - [Renumbered]
- Section 294.366 - [Renumbered]
- Section 294.368 - Determination of estimated tax revenues
- Section 294.370 - [Repealed]
- Section 294.371 - [Renumbered]
- Section 294.373 - Reserving receipts from revenue-producing property or facility; deposit in special fund
- Section 294.375 - [Repealed]
- Section 294.376 - [Renumbered]
- Section 294.378 - Certain interest to be included in budget; method
- Section 294.380 - [Repealed]
- Section 294.381 - [Renumbered]
- Section 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
- Section 294.385 - [Repealed]
- Section 294.386 - [Repealed]
- Section 294.388 - Estimates and reconciliation of expenditures and other requirements; form and contents
- Section 294.390 - [Repealed]
- Section 294.391 - [Renumbered]
- Section 294.393 - Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital
- Section 294.395 - [Repealed]
- Section 294.396 - [Renumbered]
- Section 294.398 - Estimate of unappropriated ending fund balance for each fund
- Section 294.400 - [Repealed]
- Section 294.401 - [Renumbered]
- Section 294.403 - Budget message
- Section 294.405 - [Repealed]
- Section 294.406 - [Renumbered]
- Section 294.408 - Time of making budget message and document
- Section 294.410 - [Repealed]
- Section 294.411 - [Renumbered]
- Section 294.413 - [Renumbered]
- Section 294.414 - Budget committee
- Section 294.415 - [Renumbered]
- Section 294.416 - [Renumbered]
- Section 294.418 - [Repealed]
- Section 294.419 - [Renumbered]
- Section 294.420 - [Renumbered]
- Section 294.421 - [Renumbered]
- Section 294.423 - Governing body of certain municipal corporations to be budget committee; exception
- Section 294.425 - [Renumbered]
- Section 294.426 - Budget committee meeting; notice; receipt of budget message and document; provision of copies of document
- Section 294.428 - Budget committee hearings; approval of budget document
- Section 294.430 - [Renumbered]
- Section 294.431 - Submission of budget document to tax supervising and conservation commission before date of public hearing
- Section 294.433 - Format for notices and summaries
- Section 294.435 - [Renumbered]
- Section 294.437 - [Renumbered]
- Section 294.438 - Publication of notice of meeting, financial summary and budget summary; requirements of financial summary and notice of meeting; rules
- Section 294.440 - [Renumbered]
- Section 294.441 - Requirements for financial summaries of school, education service and community college districts
- Section 294.443 - [Renumbered]
- Section 294.444 - County budget summary of revenues and expenditures funded in part by state resources
- Section 294.445 - [Renumbered]
- Section 294.447 - [Renumbered]
- Section 294.448 - Manner of publication; alternative requirements in certain cases
- Section 294.450 - [Renumbered]
- Section 294.451 - Sufficiency of publication of budget documents; notice to governing body and assessor of publication error
- Section 294.453 - Hearing by governing body on budget document as approved by budget committee; alternative procedure in certain cases
- Section 294.455 - [Renumbered]
- Section 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
- Section 294.458 - Filing copy of budget and certain documents with county assessor and Department of Revenue; records
- Section 294.460 - [Renumbered]
- Section 294.461 - Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure
- Section 294.463 - Transfers of appropriations within fund or between funds
- Section 294.465 - [Repealed]
- Section 294.466 - Appropriation of pass-through revenues
- Section 294.468 - Loans from one fund to another; commingling cash balances of funds
- Section 294.470 - [Renumbered]
- Section 294.471 - Supplemental budget in certain cases; no increase in property taxes permitted
- Section 294.473 - Procedure when supplemental budget changes estimated expenditures by more than 10 percent
- Section 294.474 - Requirement to file materials related to measure proposing local option tax or general obligation bond
- Section 294.475 - [Renumbered]
- Section 294.476 - Local option tax or bond measure approved after adoption of budget; supplemental budget
- Section 294.477 - Inclusion in budget of estimated requirements for bonds approved at May election
- Section 294.478 - School or community college district expending federal or state funds in emergency
- Section 294.480 - [Renumbered]
- Section 294.481 - Authorization to receive grants or borrow or expend moneys to respond to public emergency
- Section 294.483 - [Repealed]
- Section 294.485 - [Renumbered]
- Section 294.490 - Department of Revenue not to interfere with fiscal policy of municipal corporation
- Section 294.495 - Department of Revenue to construe Local Budget Law; rules
- Section 294.500 - Declaratory ruling by Department of Revenue as to its rules; rules
- Section 294.505 - Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures
- Section 294.510 - Order for revision of budgetary procedures; enforcement
- Section 294.515 - Appeal by municipal corporation from Department of Revenue order
- Section 294.520 - Priority of appeals under Local Budget Law
- Section 294.525 - [Renumbered]
- Section 294.555 - [Renumbered]
- Section 294.565 - Failure to file copy of required budget, reports or other documents; effect