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Oregon Revised Statutes

Or. Rev. Stat. § 294.095 (2026)

Action or proceeding with respect to budget or levy; fiscal year with respect to which taken

✓ current as of May 2026
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      294.095 Action or proceeding with respect to budget or levy; fiscal year with respect to which taken. Wherever it is provided by law that any action or proceeding of any county, city, school district or other municipal corporation or body politic 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.

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).
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McCoy v. Dep't of Revenue, 6 Or. Tax 116 (Or. T.C. 1975). “605 and ORS 294.095) and that the tax lien on real property is effective on July 1 (ORS 311.”
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