Or. Admin. Code § 150-294-0400
Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-294-0400 - Estimating Tax Revenue for Biennial Budgets(1) When estimating the amount of tax revenue in a biennial budget, follow the procedure in ORS 294.368 for both years of the ensuing budget period and then add the two single-year amounts to get the biennial total. (2) Each year during the biennial budget period, when certifying the tax levy for the ensuing year, use the single-year estimate for the corresponding year for the purposes of complying with ORS 310.060. Or. Admin. Code § 150-294-0400
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02); Renumbered from 150-294.381(2), REV 7-2012, f. 7-26-12, cert. ef. 8-1-12; Renumbered from 150-294.368(2), REV 41-2016, f. 8-12-16, cert. ef. 9/1/2016Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 294.368