Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 294 - LOCAL BUDGET
Section 150-294-0530 - Budget Certification Document to Be Submitted
Universal Citation: OR Admin Rules 150-294-0530
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Local governments imposing a tax on property shall submit two copies of the following documents to the assessor's office:
(a) The resolution statements that
adopt the budget, make appropriations, categorize the tax and levy the taxes.
(b) The notice of property tax
certification form (LB-50, UR-50 or ED-50).
(c) Voter approved ballot measures for new
local option taxes.
(d) Voter
approved ballot measure for the establishment of a permanent rate.
(2) Local governments that do not levy an ad valorem tax but are subject to Local Budget Law (ORS 294.305 to 294.565) shall file directly with the Oregon Department of Revenue a copy of the resolution adopting the budget and making appropriations.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 294.458
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
