Section 294.705 – Tax supervising and conservation commission fund.
There is established the tax supervising and conservation commission fund in the county treasury. The fund shall consist of any penalties recovered under ORS 294.700.
Section 294.710 – Procedures for establishing commission; annual appropriations.
(1) Any county with a population of less than 500,000 inhabitants, based on the most recently available data published or officially provided by the Portland State University Population Research Center, may establish, with the approval of a majority of its electors voting on the question, a tax supervising and conservation commission that substantially conforms to […]
Section 294.645 – Consideration of budget by commission; certifying objections or recommendations to levying board; procedure where municipality holds hearing in place of commission.
(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 […]
Section 294.650 – Striking unauthorized items from budget; reducing total amount to within limits permitted by law and Constitution.
(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 […]
Section 294.655 – Hearing on special tax levies and bond issues proposed for elector approval.
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 […]
Section 294.660 – Compiling information as to indebtedness; including in annual report.
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 […]
Section 294.665 – Levying board to submit audit report or financial statements annually.
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 […]
Section 294.670 – Commission may inquire into management, books and systems; rules.
(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. […]
Section 294.675 – Calling joint meetings of levying boards.
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 […]
Section 294.680 – Certifying excessive or unauthorized expenditures to district attorney; action by district attorney.
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 […]