Transcription of Local Budgeting Manual - Oregon
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Local Budgeting Manual - Oregon
Local Budgeting ManualProPerty tax Division150-504-420 (Rev. 05-12)3 150-504-420 (Rev. 05-12)table of contentstitle PageWhat s new in this edition? ..4 Introduction ..5 Chapter 1 Who is involved in the budget process? ..7 Chapter 2 Formation, dissolution, and boundary changes ..12 Chapter 3 The budget process ..13 Chapter 4 Types of funds ..19 Chapter 5 Estimating budget resources and requirements ..22 Chapter 6 Property taxes in 7 Estimating property taxes available as a budget resource ..40 Chapter 8 The budget committee and approving the budget ..44 Chapter 9 Publication requirements ..47 Chapter 10 Tax elections ..52 Chapter 11 The budget hearing and adopting the budget ..55 Chapter 12 Certifying taxes imposed ..62 Chapter 13 Budget changes after adoption ..65 Chapter 14 Biennial budgets.
laboration with interested persons, both public and private, review by legal counsel, management review, and a public hearing. The general rulemaking procedures are found in ORS 183.325 to 183.355. Once adopted, an OAR has the force of law of a statute adopted by the Oregon Legislature, and the department must follow the terms of the rule.
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