Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 294 - LOCAL BUDGET
Section 150-294-0400 - Estimating Tax Revenue for Biennial Budgets
Universal Citation: OR Admin Rules 150-294-0400
Current through Register Vol. 63, No. 9, September 1, 2024
(1) When estimating the amount of tax revenue in a biennial budget, follow the procedure in ORS 294.368 for both years of the ensuing budget period and then add the two single-year amounts to get the biennial total.
(2) Each year during the biennial budget period, when certifying the tax levy for the ensuing year, use the single-year estimate for the corresponding year for the purposes of complying with ORS 310.060.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 294.368
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