Oregon Revised Statutes

Or. Rev. Stat. § 293.605 (2026)

Fiscal year

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

293.605 Fiscal year. (1) The fiscal year of this state shall commence on July 1 and close on June 30 of each year. All the accounts of the Oregon Department of Administrative Services, Secretary of State and State Treasurer shall be kept and all duties of the department and those officers shall be performed with reference to the beginning and end of the fiscal year.

(2) Whenever it is provided by law that any action or proceeding of the state shall be taken with respect to a budget or tax levy for the calendar year, or for a fiscal year closing on any day other than June 30, each such action or proceeding shall be taken with respect to the fiscal year commencing on July 1 and closing on June 30. [Formerly 291.552; 1967 c.454 §66]

293.610 [Formerly 291.554; repealed by 1967 c.454 §119]

Notes of Decisions

Cited in 1 case, 1975–1975 · leading case: McCoy v. Dep't of Revenue, 6 Or. Tax 116 (Or. T.C. 1975).

Sort: Relevance Newest Treatment

McCoy v. Dep't of Revenue, 6 Or. Tax 116 (Or. T.C. 1975). “It is also clearly understood that the fiscal administration of the state and of local governments is on a fiscal-year basis, beginning on July 1 and ending on the following June 30 (ORS 293.605 and ORS 294.095) and that the tax lien on real property is effective on July 1 (ORS…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.