§ 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

Terms Used In Oregon Statutes > Chapter 294 > Local Budget Law

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County court: includes board of county commissioners. See Oregon Statutes 174.100
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • state government: means the executive department, the judicial department and the legislative department. See Oregon Statutes 174.111
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100