Any municipal corporation aggrieved by and directly affected by an order of the Department of Revenue relating to the preparation of budgets or the extension of any tax levy may appeal to the Oregon Tax Court in the manner provided by ORS 305.404 to 305.560.
ORS 294.515
Known as the Local Budget Law
The act spans §§ 294–294 (240 sections).
Applied in 3 court decisions — leading case Gugler v. Baker County Education Service District (1987)
Most recently applied in City of Eugene v. Department of Revenue (July 1994)
1963 c.576 §33a; 1979 c.689 §2; 1995 c.650 §102
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.