297.405
Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990. As used in ORS 297.020, 297.230,
297.405 to 297.740 and 297.990:
(1) “Accountants”
means all accountants whose names are included in the roster prepared and
maintained by the Oregon Board of Accountancy as required by ORS 297.670.
(2) “Accounts”
means all books, papers, files, letters and records of any nature or in any
form used in conducting the affairs of the municipal corporation or in
recording the transactions thereof.
(3) “Board” means
the Oregon Board of Accountancy.
(4) “Fiscal
affairs” means and includes all activities of any nature giving rise to or
resulting from financial transactions, including compliance with legal
requirements applicable to the operation of a municipal corporation.
(5) “Municipal
corporation” means a:
(a) City;
(b) County;
(c) Special
district;
(d) School
district or an education service district;
(e) Corporation,
except a municipal corporation established pursuant to ORS 441.525 to 441.595,
upon which is conferred powers of the state for the purpose of local
government; or
(f) Public
corporation, including a cooperative body formed between municipal
corporations.
(6) “Public
corporation” means a corporation the operation of which is subject to control
by local government or its officers and which, at least in part, is organized
to serve a public purpose of, and receives public funds or other support having
monetary value from, such government. [1977 c.774 §2; 1979 c.286 §7; 1987 c.423
§1; 2005 c.443 §15; 2011 c.647 §3]
297.410 [Repealed by 1977 c.774 §27]
Notes of Decisions
Comeaux v. Water Wonderland Improvement Dist., 847 P.2d 841 (Or. 1993).
· cites it 3× “We find no definition of “public corporation” in the Oregon Revised Statutes other than the one contained in the Municipal Audit Law, ORS 297.405(6), which defines a “public corporation” as follows: “ ‘Public corporation’ means a corporation the operation of which is subject to…”
Miller v. Water Wonderland Improvement Dist., 918 P.2d 849 (Or. Ct. App. 1996).
· cites it 2× “The purpose of ORS chapters 198 and 255 is to make certain statutes applicable to certain districts, because the legislature believed it appropriate to do so. Nothing suggests that one of the purposes that the legislature sought to achieve in making those provisions applicable…”
State v. Peterson, 482 P.3d 68 (Or. Ct. App. 2021).
· cites it 2× “782 provides: “No municipal corporation, as defined in ORS 297.405, incorporated or formed in this state after October 3, 1979, shall receive or disburse moneys or transact business of 8 Defendant argues that, under ORS 65.”
Union Pac. R.R. v. Dep't of Revenue, 10 Or. Tax 235 (Or. T.C. 1986).
“810 shall be confidential records of the office in which such returns are filed; except that all such returns shall be available to the Department of Revenue or its representative, to the representatives of the Secretary of State or to an accountant engaged by a county under ORS…”
— Or. Rev. Stat. § 297.405(5) — 1 case
— Or. Rev. Stat. § 297.405(5)(c) — 1 case
State v. Peterson, 482 P.3d 68 (Or. Ct. App. 2021).
“782 provides: “No municipal corporation, as defined in ORS 297.405, incorporated or formed in this state after October 3, 1979, shall receive or disburse moneys or transact business of 8 Defendant argues that, under ORS 65.”
— Or. Rev. Stat. § 297.405(6) — 3 cases
Comeaux v. Water Wonderland Improvement Dist., 847 P.2d 841 (Or. 1993).
“We find no definition of “public corporation” in the Oregon Revised Statutes other than the one contained in the Municipal Audit Law, ORS 297.405(6), which defines a “public corporation” as follows: “ ‘Public corporation’ means a corporation the operation of which is subject to…”
Miller v. Water Wonderland Improvement Dist., 918 P.2d 849 (Or. Ct. App. 1996).
“The purpose of ORS chapters 198 and 255 is to make certain statutes applicable to certain districts, because the legislature believed it appropriate to do so. Nothing suggests that one of the purposes that the legislature sought to achieve in making those provisions applicable…”
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