Section 440.397 – Filing of boundary change.

For purposes of ad valorem taxation, a boundary change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225. [2001 c.138 §28]

Section 440.400 – Expenditure and accounting of district funds.

(1) Except as otherwise provided by subsections (3) and (4) of this section, all moneys of a health district shall be deposited in accordance with ORS 295.001 to 295.108, as designated by the district board. Moneys shall be withdrawn or paid out only when previously ordered by resolution or vote of the board, and upon […]

Section 440.403 – Adoption of health district budget.

(1) A health district shall adopt an annual budget by: (a) Preparing a proposed budget for the fiscal year not later than June 1 of each year; (b) Publishing a notice of the proposed budget and of the date and place of a hearing on the proposed budget five to 30 days prior to the […]

Section 440.405 – District records open to inspection; preservation of records.

(1) All the proceedings of the district board shall be entered at large in a record book. (2) All books, maps, plans, documents, correspondence, vouchers, reports and other papers and records pertaining to the business of the health district shall be carefully preserved and shall be open to inspection as public records. [Formerly 441.370]

Section 440.410 – Annual audit.

An annual audit of the district shall be made by an auditor. A true and complete copy of the auditor’s report of such audit shall be filed in the office of the county clerk of the principal county, as defined by ORS 198.705, and shall remain a public record therein. [Formerly 441.375]