OAR 150-294: Local Budget

40 rules in Division 294, Chapter 150 (Department of Revenue).

  1. OAR 150-294-0100: Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes
  2. OAR 150-294-0105: Expenditures for Assessment and Taxation
  3. OAR 150-294-0110: Definition: Certification of Compliance. Plan to Achieve Adequacy
  4. OAR 150-294-0115: Contents of Grant Application
  5. OAR 150-294-0120: Estimates of Expenditures for Assessment and Taxation
  6. OAR 150-294-0125: Certification
  7. OAR 150-294-0130: Alternative Method for Certification
  8. OAR 150-294-0140: Transfers from the CATF to the CAFFA Account
  9. OAR 150-294-0150: Calculation of Interest on Late Payments
  10. OAR 150-294-0300: Definition of Taxing Authority
  11. OAR 150-294-0310: Definition of Budget Document
  12. OAR 150-294-0320: Definition of Organizational Unit
  13. OAR 150-294-0330: Budgeting Grants, Gifts, Bequests, and Devises
  14. OAR 150-294-0340: Establishing a Financial Reserve Fund
  15. OAR 150-294-0350: "Reserved for Future Expenditure" Requirement
  16. OAR 150-294-0360: Detail Sheets for Biennial Budgets
  17. OAR 150-294-0370: Resources Are Not Required to Be Budgeted
  18. OAR 150-294-0380: Negative Resources
  19. OAR 150-294-0390: Budget Resources
  20. OAR 150-294-0400: Estimating Tax Revenue for Biennial Budgets
  21. OAR 150-294-0410: Proposed Expenditures-Required Presentation
  22. OAR 150-294-0420: Governmental Fund Definitions
  23. OAR 150-294-0430: General Operating Contingencies
  24. OAR 150-294-0440: Unappropriated Ending Fund Balance
  25. OAR 150-294-0450: Quorum Necessary to Hold Meeting
  26. OAR 150-294-0460: Charging for Budget Document Copies
  27. OAR 150-294-0470: Reporting Historical Data for Published Budget Summaries
  28. OAR 150-294-0480: Quorum Necessary to Hold Meeting
  29. OAR 150-294-0490: Property Taxes Certified
  30. OAR 150-294-0500: Publishing of Amended Budget Document
  31. OAR 150-294-0510: Manner of Appropriations
  32. OAR 150-294-0520: Documents to File When Certification Cannot Be Certified By July 15
  33. OAR 150-294-0530: Budget Certification Document to Be Submitted
  34. OAR 150-294-0540: Transfers of Appropriations
  35. OAR 150-294-0550: Supplemental Budget Procedures
  36. OAR 150-294-0800: Councils of Governments Subject to Certain Budgetary Requirements
  37. OAR 150-294-0810: Members of the Budget Committee: Governing Body and Appointees. Definition of Representatives of the Services Provided for a Council of Government
  38. OAR 150-294-0820: Restrictions on Appointive Budget Committee Members for a Council of Government
  39. OAR 150-294-0830: Duties of the Budget Committee of a Council of Government
  40. OAR 150-294-0840: Duties of the Governing Body of a Council of Government