OAR 150-294-0310
Definition of Budget Document
# (1)
(1) The complete copy of the budget document filed with the county clerk under ORS 294.458 must include the following:
(a) A copy of the two notices of the budget committee meeting showing the dates published, or an affidavit of publication, accompanying a copy of the actual publications;
(b) A copy of the notice of budget hearing showing the date published, or an affidavit of publication, accompanying a copy of the actual publications;
(c) A copy of all of the budget detail sheets;
(d) A copy of the resolution statements or ordinance that adopt the budget, and make appropriations;
(e) If the district is imposing taxes on property subject to ad valorem property taxation, a copy of the resolution statement or ordinance that imposes the tax;
(f) If the district is imposing taxes on property subject to ad valorem property taxation, a copy of the resolution statement or ordinance that categorizes the tax for purposes of Article XI, section 11(b), of the Oregon Constitution;
(g) If the district is imposing taxes on property subject to ad valorem property taxation, a copy of the Notice of Property Tax Levy form;
(h) Sample ballots of any new ad valorem tax authority approved by the voters and being used for the first time by the district.
# (2)
(2) The budget document may include any other document the district chooses to include.
Amendment history
Renumbered from 150-294.311(6), REV 41-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-294-0100 · Department of Revenue Review of the County Assessment,…
- 150-294-0105 · Expenditures for Assessment and Taxation
- 150-294-0110 · Definition: Certification of Compliance. Plan to Achieve…
- 150-294-0115 · Contents of Grant Application
- 150-294-0120 · Estimates of Expenditures for Assessment and Taxation
- 150-294-0125 · Certification
- 150-294-0130 · Alternative Method for Certification
- 150-294-0140 · Transfers from the CATF to the CAFFA Account
- 150-294-0150 · Calculation of Interest on Late Payments
- 150-294-0300 · Definition of Taxing Authority
- 150-294-0310 · Definition of Budget Document
- 150-294-0320 · Definition of Organizational Unit
- 150-294-0330 · Budgeting Grants, Gifts, Bequests, and Devises
- 150-294-0340 · Establishing a Financial Reserve Fund
- 150-294-0350 · "Reserved for Future Expenditure" Requirement
- 150-294-0360 · Detail Sheets for Biennial Budgets
- 150-294-0370 · Resources Are Not Required to Be Budgeted
- 150-294-0380 · Negative Resources
- 150-294-0390 · Budget Resources
- 150-294-0400 · Estimating Tax Revenue for Biennial Budgets
- 150-294-0410 · Proposed Expenditures-Required Presentation
- 150-294-0420 · Governmental Fund Definitions
- 150-294-0430 · General Operating Contingencies
- 150-294-0440 · Unappropriated Ending Fund Balance
- 150-294-0450 · Quorum Necessary to Hold Meeting
- 150-294-0460 · Charging for Budget Document Copies
- 150-294-0470 · Reporting Historical Data for Published Budget Summaries
- 150-294-0480 · Quorum Necessary to Hold Meeting
- 150-294-0490 · Property Taxes Certified
- 150-294-0500 · Publishing of Amended Budget Document
- 150-294-0510 · Manner of Appropriations
- 150-294-0520 · Documents to File When Certification Cannot Be Certified…
- 150-294-0530 · Budget Certification Document to Be Submitted
- 150-294-0540 · Transfers of Appropriations
- 150-294-0550 · Supplemental Budget Procedures
- 150-294-0800 · Councils of Governments Subject to Certain Budgetary…
- 150-294-0810 · Members of the Budget Committee: Governing Body and…
- 150-294-0820 · Restrictions on Appointive Budget Committee Members for…
- 150-294-0830 · Duties of the Budget Committee of a Council of Government
- 150-294-0840 · Duties of the Governing Body of a Council of Government