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Oregon Revised Statutes

Or. Rev. Stat. § 294.004 (2026)

Definitions

✓ current as of May 2026
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      294.004 Definitions. For the purposes of this chapter, unless the context requires otherwise:

      (1) “Local government” means any county, municipality, political subdivision or school district.

      (2) “Custodial officer” means the officer having custody of the funds of any county, municipality, political subdivision or school district.

      (3) “Deferred compensation plan” means a plan, established by any employer that is a county, municipality, political subdivision or school district, that has as its purposes the deferral of compensation to employees of such employer and the deferral of income taxation on such deferred compensation.

      (4) “Deferred employee compensation” means funds under an agreement providing for payment at a future date by a municipal corporation for services currently rendered by an eligible employee in fixed or variable amounts for life or for a guaranteed number of years after retirement or termination of employment.

      (5) “Nationally recognized statistical rating organization” has the meaning given that term in Rule 15c3-1 under the Securities Exchange Act of 1934, as amended.

      (6) “Surplus funds” means all funds that are not pension funds and that are not required for immediate expenditure. [1975 c.359 §2; 1977 c.470 §1; subsection (4) enacted as 1977 c.102 §1; 1995 c.245 §1; 1997 c.179 §25]

 

COUNTY AND MUNICIPAL FINANCIAL ADMINISTRATION

Notes of Decisions
Cited in 1 case, 2007–2007 · leading case: Fort Vannoy Irrigation Dist. v. Water Resources Comm'n, 162 P.3d 1066 (Or. Ct. App. 2007).
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Fort Vannoy Irrigation Dist. v. Water Resources Comm'n, 162 P.3d 1066 (Or. Ct. App. 2007). “* * * “(2) As used in this section, ‘governmental entity’ includes any state or federal agency, local government as defined in ORS 294.004, irrigation district formed under ORS chapter 545 and a water control district formed under ORS chapter 553.”
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