Oregon Statutes
§ 294.495 — Department of Revenue to construe Local Budget Law; rules
Oregon § 294.495
JurisdictionOregon
Vol.7
Title 28Public Financial Administration
Ch. 294County and Municipal Financial Administration
This text of Oregon § 294.495 (Department of Revenue to construe Local Budget Law; rules) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 294.495 (2026).
Text
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.
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Related
Department of Revenue v. County of Multnomah
4 Or. Tax 133 (Oregon Tax Court, 1970)
Bashaw v. Bear Creek Valley Sanitary Authority
597 P.2d 822 (Oregon Supreme Court, 1979)
Department of Revenue v. Bear Creek Valley Sanitary Authority
7 Or. Tax 520 (Oregon Tax Court, 1978)
Legislative History
1963 c.576 §34
Nearby Sections
15
§ 294.004
Definitions§ 294.010
Surrender of warrants upon payment§ 294.015
Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative§ 294.020
§ 294.020§ 294.028
Payment of warrants by depository§ 294.030
Deductions for bonds from compensation of municipal and other employees; purchasing bonds in advance§ 294.045
§ 294.045Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 294.495, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/294.495.