Partnertax.ai Start free trial

OAR 150-294-0120

Estimates of Expenditures for Assessment and Taxation

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) On or before May 1 of each year, each county must file with the Department of Revenue an estimate of expenditures for assessment and taxation as required by ORS 294.175 in order to participate in the grant program provided under ORS 294.178 for the tax year beginning on July 1.

# (2)

(2) The county must file an amended estimate of expenditures no later than June 1 if it determines there is a need to increase or decrease its estimated expenditures.

# (3)

(3) The amended filing must be filed in the same manner as the original application.

# (4)

(4) The department will review the amended filing using the review standards and criteria for determining adequacy of resources that were applicable to the original filing.

Amendment history

Renumbered from 150-294.175(2)-(B), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 150-294-0100 · Department of Revenue Review of the County Assessment,…
  2. 150-294-0105 · Expenditures for Assessment and Taxation
  3. 150-294-0110 · Definition: Certification of Compliance. Plan to Achieve…
  4. 150-294-0115 · Contents of Grant Application
  5. 150-294-0120 · Estimates of Expenditures for Assessment and Taxation
  6. 150-294-0125 · Certification
  7. 150-294-0130 · Alternative Method for Certification
  8. 150-294-0140 · Transfers from the CATF to the CAFFA Account
  9. 150-294-0150 · Calculation of Interest on Late Payments
  10. 150-294-0300 · Definition of Taxing Authority
  11. 150-294-0310 · Definition of Budget Document
  12. 150-294-0320 · Definition of Organizational Unit
  13. 150-294-0330 · Budgeting Grants, Gifts, Bequests, and Devises
  14. 150-294-0340 · Establishing a Financial Reserve Fund
  15. 150-294-0350 · "Reserved for Future Expenditure" Requirement
  16. 150-294-0360 · Detail Sheets for Biennial Budgets
  17. 150-294-0370 · Resources Are Not Required to Be Budgeted
  18. 150-294-0380 · Negative Resources
  19. 150-294-0390 · Budget Resources
  20. 150-294-0400 · Estimating Tax Revenue for Biennial Budgets
  21. 150-294-0410 · Proposed Expenditures-Required Presentation
  22. 150-294-0420 · Governmental Fund Definitions
  23. 150-294-0430 · General Operating Contingencies
  24. 150-294-0440 · Unappropriated Ending Fund Balance
  25. 150-294-0450 · Quorum Necessary to Hold Meeting
  26. 150-294-0460 · Charging for Budget Document Copies
  27. 150-294-0470 · Reporting Historical Data for Published Budget Summaries
  28. 150-294-0480 · Quorum Necessary to Hold Meeting
  29. 150-294-0490 · Property Taxes Certified
  30. 150-294-0500 · Publishing of Amended Budget Document
  31. 150-294-0510 · Manner of Appropriations
  32. 150-294-0520 · Documents to File When Certification Cannot Be Certified…
  33. 150-294-0530 · Budget Certification Document to Be Submitted
  34. 150-294-0540 · Transfers of Appropriations
  35. 150-294-0550 · Supplemental Budget Procedures
  36. 150-294-0800 · Councils of Governments Subject to Certain Budgetary…
  37. 150-294-0810 · Members of the Budget Committee: Governing Body and…
  38. 150-294-0820 · Restrictions on Appointive Budget Committee Members for…
  39. 150-294-0830 · Duties of the Budget Committee of a Council of Government
  40. 150-294-0840 · Duties of the Governing Body of a Council of Government
Full table of contents →