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Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

Local Budgeting Manual, 150-504-420 - Oregon State Library - State ...

74 ORS/OAR XII. Other A.

74 ORS/OAR XII. Other A. Interfund Transfers. 294.450 150-294.450(3) 1. Transfers may be made between appropriations within a fund by board resolution. 2. Contingency appropriation transfers not to exceed 15 percent of total fund without supplemental budget. 294.450(2) 3. Transfers of appropriations, or appropriations and a like amount of resources, may be made from the General Fund to any other fund by board resolution. 294.450(3) B. Basis of accounting. 294.445 1. Cash 2. Accrual 3. Modified Accrual

Appendix C—Taxing Powers and Limitations of Local Governments Local government taxes are subject to both constitutional (Article XI, Section 11) and statutory limitations. RMV means real market value (ORS 308.205). ORS Local Government Tax (T) or Bond (B) Reference 1. Airport district T: Ad valorem tax. Limited to 1 / 2 of 1% (.005) of RMV. 838.060(1) 2. Cemetery T: Ad valorem tax. Constitutional rate limit. 265.140(9) 3. Cities T: Ad valorem tax. Constitutional rate limit. Art. XI, sec. 11 a. Community houses T: Local option tax or bonds voter- 276.732 approved. 276.734 276.736 b. Park commission T: Limited to 1 / 2 mill (.0005) of assessed value. 226.200 c. Park property T: Local option tax for special purposes, 1 / 2 mill of assessed value. Requires voter approval. 226.220 d. Parking facilities B: General obligation bond within city’s debt limit, or revenue bonds. 4. Community colleges, general fund T: Ad valorem tax. Constitutional rate limit. Local option taxes limited to amount of loss resulting from Measure 50 implementation in 1997-98. 75 223.825 341.305 341.308 280.057 5. Counties T: Ad valorem tax. Constitutional rate limit. Art. XI, sec. 11 a. County fair maintenance T: Limited to 1 / 160 of 1% (.0000625) of RMV unless approved by voters for a specific levy. 565.330 b. General road fund T: Ad valorem tax. 368.705 c. Veterans T: Limited to 1 / 80 of 1% (.000125) of RMV. 408.720 6. County service district T: Ad valorem tax. Constitutional rate limit. 451.547 B: General obligation bonds within debt limit. 451.490 a. Facilities T: Limited to 50 cents per year per $1,000 of RMV for a period not to exceed five years. 451.540(1) B: General obligation bonds within debt limit and revenue bonds. 451.545 7. Diking district T: Ad valorem tax. Constitutional rate limit. 551.100(2) 8. Drainage district T: Acreage assessment. 547.455 547.475 547.480 547.485

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