Section 294.515 – Appeal by municipal corporation from Department of Revenue order.
Any municipal corporation aggrieved by and directly affected by an order of the Department of Revenue relating to the preparation of budgets or the extension of any tax levy may appeal to the Oregon Tax Court in the manner provided by ORS 305.404 to 305.560. [1963 c.576 §33a; 1979 c.689 §2; 1995 c.650 §102]
Section 294.520 – Priority of appeals under Local Budget Law.
The appeal filed with the Oregon Tax Court pursuant to ORS 294.461, 294.500 and 294.515 shall have priority over all other cases pending before the Oregon Tax Court and shall be heard and decided as soon after coming to issue as is reasonably possible. [1963 c.576 §33b]
Section 294.525
[1997 c.308 §2; 1999 c.632 §16; renumbered 294.346 in 2011]
Section 294.555
[Formerly 294.420; 1965 c.451 §11; 1973 c.333 §1; 1977 c.884 §2; 1985 c.319 §1; 1995 c.79 §104; 1997 c.154 §4; 1997 c.541 §336; 2001 c.135 §27; 2011 c.473 §24; renumbered 294.458 in 2011]
Section 294.565 – Failure to file copy of required budget, reports or other documents; effect.
If any city shall fail to file its documents or reports required by ORS 294.458 or 297.405 to 297.555 with the Department of Revenue or Secretary of State, as the case may be, within 30 days after a request therefor has been made by certified mail to the city, the Department of Revenue or Secretary […]
Section 294.490 – Department of Revenue not to interfere with fiscal policy of municipal corporation.
The department’s authority pursuant to ORS 294.495 to 294.510 shall be limited to obtaining compliance with ORS 294.305 to 294.565 and shall not interfere in any way with the fiscal policy of a municipal corporation as established by its governing body or budget committee. [1963 c.576 §34c]
Section 294.495 – Department of Revenue to construe Local Budget Law; rules.
Notwithstanding ORS 294.695, the Department of Revenue shall: (1) Construe ORS 294.305 to 294.565 and any other law relating to the making of tax levies when requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit […]
Section 294.500 – Declaratory ruling by Department of Revenue as to its rules; rules.
(1) On petition by 10 interested taxpayers or a municipal corporation, the Department of Revenue may issue a declaratory ruling with respect to the validity or applicability to any person, municipal corporation or state of facts of any rule adopted by the department. (2) The Department of Revenue shall adopt rules prescribing the form, content […]
Section 294.505 – Division of Audits to issue notification of budgetary irregularities; Department of Revenue to advise municipal corporation of correct procedures.
(1) The Division of Audits created by ORS 297.020 shall notify the municipal corporation and Department of Revenue of any irregularities in the budget procedure of the municipal corporation which is brought to its attention in the audits prepared by the division or brought to its attention in audits which are required to be filed […]
Section 294.510 – Order for revision of budgetary procedures; enforcement.
(1) The Department of Revenue may order a municipal corporation to revise its budget procedures to conform with ORS 294.305 to 294.565 when irregularities in the procedures of the municipal corporation are called to its attention. (2) The Department of Revenue may require the municipal corporation in its order to file for inspection a copy […]