As used in ORS 294.605 to 294.705, unless the context otherwise requires: (1) “Commission” means the tax supervising and conservation commission. (2) “Commissioner” means a member of the tax supervising and conservation commission. (3) “Municipal corporations” means the county, and any city, town, port, school district, union high school district, road district, irrigation district, water […]
(1) The governing body of a county with a population of 500,000 or more inhabitants, based on the most recently available data published or officially provided by the Portland State University Population Research Center, shall: (a) Establish a tax supervising and conservation commission under ORS 294.710; or (b) Require each municipal corporation that would be […]
(1) A tax supervising and conservation commission shall consist of five members appointed by the Governor. The commissioners appointed shall be citizens of the United States and of Oregon and residents in the county for which they are appointed and shall be electors therein. The commissioners shall serve wholly without compensation. (2) Unless sooner removed […]
Before taking office each commissioner shall take and subscribe the following oath, before an officer qualified to administer oaths, in substantially the following form: ______________________________________________________________________________ State of Oregon ) ) ss. County of ______ ) I, ________, being first duly sworn, depose and say that for the term of ___ year (s), to which I […]
(1) The county court shall furnish an office in the county courthouse or other convenient place for the use of the commission, as is furnished to other departments. (2) The commission may employ and fix the salaries of such clerks and other assistants as in their judgment shall seem meet and proper to keep the […]
(1) The tax supervising and conservation commission has jurisdiction over all municipal corporations that have a population exceeding 200,000 and that are subject to the provisions of the Local Budget Law. If the territory of the municipal corporation lies in two or more counties, the municipal corporation shall be within the jurisdiction of the commission […]
(1) There hereby is created an account to be known as the tax supervising and conservation commission account in the general fund of each county subject to ORS 294.605 to 294.705. (2)(a) On or before April 1 of each year, the tax supervising and conservation commission shall submit certified budgets for the ensuing fiscal year […]
(1) Not later than August 30 of each year, the tax supervising and conservation commission shall calculate the net cost of commission operations for the preceding fiscal year. The calculation shall include: (a) Actual expenditures paid out of the tax supervising and conservation commission account established in ORS 294.630, other than expenditures of funds described […]
(1) In each county that has a tax supervising and conservation commission, the levying boards of all municipal corporations that have a population exceeding 200,000 and municipal corporations that have not made an election under ORS 294.625 (2) shall, on or before May 15 of each fiscal year or on or before May 15 of […]
Every levying board shall be entitled to a hearing by the commission upon the budget submitted by it. The commission shall set times and places for such hearings, which shall be open to the public. The commission shall give notice, in such form and manner as it shall prescribe, of such hearing to every levying […]
(1) After the hearings have been held the commission shall carefully consider the proposed budgets and shall by majority vote of the members of the commission certify in writing to the levying board of any municipal corporation, on or before June 25 of each fiscal year, or on or before June 25 of the first […]
(1) If in the examination of any budget of any municipal corporation the commission finds that any item is an expenditure not authorized by law to be made by the municipal corporation, the commission may order the item to be stricken from the budget. The levying board of the municipal corporation thereupon shall strike the […]
The commission shall conduct public hearings on all special tax levies and bond issues proposed for elector approval by the levying boards. Any levying board proposing to ask elector approval of a special tax levy or of a bond issue shall notify the commission in writing of its proposal not less than 30 days prior […]
The commission shall compile accurate statistical and other information as to bonded or other indebtedness within the county and of all municipal corporations within the county and shall keep a permanent record thereof. The commission shall issue a statement thereof as of June 30 of each year, in the annual report of the commission. The […]
The levying board of each municipal corporation under the jurisdiction of the commission shall annually submit a copy of the full report of its independent auditor under ORS 297.425, or a copy of the financial statements submitted to the Secretary of State under ORS 297.435, as soon as practicable after the close of each fiscal […]
(1) The commission may inquire into the management, books of account and systems employed, of each municipal corporation, and of each department thereof within its respective county. (2) Notwithstanding ORS 294.495 (2), the commission may prescribe such rules and regulations as are considered proper to effectually carry out the purposes of ORS 294.305 to 294.705. […]
The commission may call joint meetings of the levying boards subject to ORS 294.605 to 294.705 and may require their attendance for the purpose of discussing problems common to two or more municipal corporations under the jurisdiction of the commission, including long range financial planning, building programs, special levies, bond issues and cooperative ventures such […]
If at any time the commission finds that any municipal corporation, or public official thereof, has expended any public money in excess of the amounts or for any other or different purpose or purposes than is authorized by law, the commission shall certify to the district attorney for the county that fact, and the district […]
A complete and comprehensive report of the budgets as presented by the several levying boards, as provided by ORS 294.635 to 294.650, and of any and all other information pertaining to the administration of government in the county and to the expenditures and conservation of public funds, shall be made annually by the commission and […]
The public shall have access to the records and files of the commission at the office of the commission at all times during office hours.
