As used in ORS 297.020, 297.230, 297.405 to 297.740 and 297.990:
(1) “Accountants” means all accountants whose names are included in the roster prepared and maintained by the Oregon Board of Accountancy as required by ORS 297.670.
(2) “Accounts” means all books, papers, files, letters and records of any nature or in any form used in conducting the affairs of the municipal corporation or in recording the transactions thereof.
(3) “Board” means the Oregon Board of Accountancy.
(4) “Fiscal affairs” means and includes all activities of any nature giving rise to or resulting from financial transactions, including compliance with legal requirements applicable to the operation of a municipal corporation.
(5) “Municipal corporation” means a:
(a) City;
(b) County;
(c) Special district;
(d) Corporation, except a municipal corporation established pursuant to ORS 441.525 to 441.595, upon which is conferred powers of the state for the purpose of local government; or
(e) Public corporation, including a cooperative body formed between municipal corporations.
(6) “Public corporation” means a corporation the operation of which is subject to control by local government or its officers and which, at least in part, is organized to serve a public purpose of, and receives public funds or other support having monetary value from, such government. [1977 c.774 §2; 1979 c.286 §7; 1987 c.423 §1; 2005 c.443 §15]
Section: Previous 297.070 297.110 297.120 297.210 297.220 297.230 297.240 297.405 297.410 297.415 297.420 297.425 297.430 297.435 297.440 NextLast modified: August 7, 2008