Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 294 - LOCAL BUDGET
Section 150-294-0520 - Documents to File When Certification Cannot Be Certified By July 15
Universal Citation: OR Admin Rules 150-294-0520
Current through Register Vol. 63, No. 9, September 1, 2024
(1) In those instances where the municipal corporation cannot certify to the assessor by July 15, the municipal corporation shall submit, to the county assessor, a written request for an extension stating the reason for request.
(2) Not later than the extension date granted by the assessor, the municipal corporation shall file two copies of the following documents with the county assessor, and where required, one copy with the Tax Supervising and Conservation Commission:
(a) Notice of categorization and
certification, (LB-50, UR-50 or ED-50);
(b) The final resolution or ordinance
adopting the budget, making the appropriations, and declaring and categorizing
the tax for each fund;
(c) Sample
ballots of all local option tax levies recently approved by the voters to be
imposed for the first time; and
(d) Sample ballots of all newly established
permanent rates approved by the voters and to be imposed for the first
time.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 294.458
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