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Oregon Revised Statutes

Or. Rev. Stat. § 294.495 (2026)

Department of Revenue to construe Local Budget Law; rules

✓ current as of May 2026
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      294.495 Department of Revenue to construe Local Budget Law; rules. Notwithstanding ORS 294.695, the Department of Revenue shall:

      (1) Construe ORS 294.305 to 294.565 and any other law relating to the making of tax levies when requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit to the department all questions arising with them which affect the construction of laws of this state relating to local budgetary procedures.

      (2) Make such rules and regulations and prescribe such forms as it considers proper to effectually carry out the purposes of ORS 294.305 to 294.565 or any other law relating to the making of tax levies. [1963 c.576 §34]

Notes of Decisions
Cited in 5 cases, 1970–1989 · leading case: Bashaw v. Bear Creek Valley Sanitary Auth., 7 Or. Tax 196 (Or. T.C. 1977).
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Bashaw v. Bear Creek Valley Sanitary Auth., 7 Or. Tax 196 (Or. T.C. 1977). · cites it 2× “The intervenor, Department of Revenue, State of Oregon, is the state agency charged by ORS 294.495 et seq. to supervise the budget making of various municipal corporations, including the defendant, to require compliance with the provisions of ORS 294.”
Dep't of Revenue v. Cnty. of Multnomah, 4 Or. Tax 133 (Or. T.C. 1970). “” The formula proposed is a reasonable one which could be utilized by the Director of the Department of Revenue pursuant to subsection (2) of ORS 294.495 (the power to make rules and regulations).”
Bashaw v. Bear Creek Valley Sanitary Auth., 597 P.2d 822 (Or. 1979). “Drawing a somewhat delicate line, ORS 294.495 directs the department to "construe” the law upon request and to "instruct” responsible officers as to their duties and empowers it to make rules and regulations to carry out the purposes of the law, while ORS 294.”
Dennehy v. Dep't of Revenue, 11 Or. Tax 191 (Or. T.C. 1989). “ORS 294.495. Will the purpose of the new rule be furthered by retroactive application? Here the objectionable administrative practice was quickly terminated by the defendant changing its rule.”
Dep't of Revenue v. Bear Creek Valley Sanitary Auth., 7 Or. Tax 520 (Or. T.C. 1978). “The plaintiff, acting under ORS 294.495 and 310.070 (relating to plaintiff’s supervisory authority with respect to the Local Budget Law, ORS 294.”
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