Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 294.321 (2026)

Purposes

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      294.321 Purposes. The purposes of ORS 294.305 to 294.565 are:

      (1) To establish standard procedures for the preparation, presentation, administration and appraisal of budgets of municipal corporations;

      (2) To provide for a brief description of the programs of a municipal corporation and the fiscal policy which is to accomplish these programs;

      (3) To provide for estimation of revenues, expenditures and proposed taxes;

      (4) To provide specific methods for obtaining public views in the preparation of fiscal policy;

      (5) To provide for the control of revenues and expenditures for the promotion of efficiency and economy in the expenditure of public funds; and

      (6) To enable the public, taxpayers and investors to be apprised of the financial policies and administration of the municipal corporation in which they are interested. [1963 c.576 §2; 1997 c.308 §4; 1997 c.541 §323]

Notes of Decisions
Cited in 6 cases, 1970–1998 · leading case: Gibbons v. Umatilla Cnty. People's Util. Dist., 9 Or. Tax 176 (Or. T.C. 1982).
Sort: Relevance Newest Treatment
Gibbons v. Umatilla Cnty. People's Util. Dist., 9 Or. Tax 176 (Or. T.C. 1982). · cites it 2× “The purposes of the Local Budget Law are stated in ORS 294.321: “(1) To establish standard procedures for the preparation, presentation, administration and appraisal of budgets of municipal corporations; “(2) To provide for outlining of the programs of a municipal corporation…”
Dep't of Revenue v. Cnty. of Multnomah, 4 Or. Tax 133 (Or. T.C. 1970). “” ORS 294.321 (3). It seems clear that the “levy” referred to in Oregon Constitution, Art XI, § 11, and in Or L 1969, ch 45, § 8, in the case of Multnomah County, is the levy described in subsection (2) of ORS 294.”
Sagaitis v. City of Waldport, 14 Or. Tax 80 (Or. T.C. 1996). “” ORS 294.321(6). The Oregon Tax Court is given limited jurisdiction to hear challenges to tax levies on the grounds that they are made in violation of the local budget law.”
Sch. Dist. No. 12, Wasco Co. v. Wasco Co., 5 Or. Tax 287 (Or. T.C. 1973). “ORS 294.321 (3). A budget document on which a levy is based is an “estimate” of proposed expenditures.”
Bashaw v. Bear Creek Valley Sanitary Auth., 597 P.2d 822 (Or. 1979). “” ORS 294.321(5). However, defendant has difficulty showing that it has legally escaped from the strictures of ORS 294.”
Collier v. City of Shady Cove, 14 Or. Tax 355 (Or. T.C. 1998). “Also, copies of the proposed budget must be published. At the meetings, taxpayers can give their input or ask questions about the proposed budget.”
— Or. Rev. Stat. § 294.321(5) — 1 case
Bashaw v. Bear Creek Valley Sanitary Auth., 597 P.2d 822 (Or. 1979). “” ORS 294.321(5). However, defendant has difficulty showing that it has legally escaped from the strictures of ORS 294.”
— Or. Rev. Stat. § 294.321(6) — 1 case
Sagaitis v. City of Waldport, 14 Or. Tax 80 (Or. T.C. 1996). “” ORS 294.321(6). The Oregon Tax Court is given limited jurisdiction to hear challenges to tax levies on the grounds that they are made in violation of the local budget law.”
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.