1. (1) Local governments imposing a tax on property shall submit two copies of the following documents to the assessor's office:

   1. (a) The resolution statements that adopt the budget, make appropriations, categorize the tax and levy the taxes.
   2. (b) The notice of property tax certification form (LB-50, UR-50 or ED-50).
   3. (c) Voter approved ballot measures for new local option taxes.
   4. (d) Voter approved ballot measure for the establishment of a permanent rate.
2. (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.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 294.458

History

Renumbered from 150-294.458(3)-(B), REV 42-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-294.555(2)-(B), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12
REV 4-1998, f. & cert. ef. 6-30-98
RD 2-1994, f. 12-15-94, cert. ef. 12-31-94
RD 8-1992, f. 12-29-92, cert. ef. 12-31-92
RD 9-1990, f. 12-20-90, cert. ef. 12-31-90
RD 5-1989, f. 12-18-89, cert. ef. 12-31-89