Oregon Law
Law as of Jan 1, 2026
Chapter contents
328.001Definitions for chapter 328.005County school fund; uses 328.010[Amended by 1963 c.544 §17; 1965 c.100 §44; repealed by 1975 c.64 §1] 328.015Apportionment to districts 328.020[Amended by 1963 c.544 §18; 1965 c.100 §46; repealed by 1975 c.770 §49] 328.025[Amended by 1965 c.100 §47; 1971 c.294 §6; repealed by 1975 c.770 §49] 328.030Partial apportionments 328.035[1971 c.449 §4; 1985 c.555 §15; repealed by 2001 c.36 §3] 328.045Apportionment of excess amounts; application as tax offset 328.105Sources; use of interest 328.110Custodian of fund 328.115Loan of fund and rental of lands; disbursement of interest and rents 328.120Board of Douglas County School Fund commissioners 328.125Law concerning Common School Fund to apply 328.130Loans to be made in name of treasurer; collection of sums due 328.135Fees for services of county officers; expense of making loan 328.140Sale, rental or lease of property; disposition of proceeds 328.155Sources; use of interest 328.160Custodian of fund; bond 328.165Investment and loan of fund and rental of lands; disbursement of interest and rents 328.170Directors as fund commissioners 328.175Laws governing loans of Common School Fund to apply 328.180Loans to be made in name of clerk; collection of sums due 328.185Fees for services of clerk; expense of making loan 328.190Sale and conveyance of property; disposition of proceeds 328.205Power to contract bonded indebtedness; use of proceeds to pay expenses of issue 328.210Bond elections 328.213Issuance of negotiable interest-bearing warrants 328.215[Amended by 1957 c.310 §3; 1965 c.100 §52; 1973 c.796 §26; repealed by 1983 c.350 §331a] 328.220[Repealed by 1963 c.132 §1] 328.225[Repealed by 1961 c.361 §4] 328.230Issuance of bonds upon favorable vote 328.235[Amended by 1971 c.140 §2; 1977 c.311 §1; 1981 c.94 §27; 1995 c.333 §10; repealed by 2007 c.783 §234] 328.240Place of payment 328.245Limitation on bonded debt of districts generally 328.250Limitation on bonded indebtedness of enlarged or reorganized school districts 328.255Registration of bonds and negotiable interest-bearing warrants; delivery; disposition of proceeds of sale of bonds; noncontestability 328.260Tax levy to pay interest and principal of bonds; use of funds derived from tax 328.265School district bond tax levied by county 328.270Payment of principal and interest; collection commission 328.275Redemption and payment of bonds 328.280Funding or refunding district indebtedness 328.284Funds diversion agreement related to payment on revenue bonds 328.285[Amended by 1961 c.260 §1; 1965 c.100 §51; renumbered 328.213] 328.290[Repealed by 1983 c.350 §331a] 328.295Issuance of bonds and interest-bearing warrants 328.300Marketing bonds jointly or through association 328.304County education bond district; creation; powers; purpose 328.305[Repealed by 1957 c.53 §3] 328.310[Repealed by 1957 c.53 §3] 328.315[Repealed by 1957 c.53 §3] 328.316Impact aid revenue bonds; issuance; requirements 328.318Funds required for impact aid revenue bonds 328.320[Repealed by 1957 c.53 §3] 328.321Definitions for ORS 328.321 to 328.356 328.325[Repealed by 1957 c.53 §3] 328.326State guaranty of school bonds allowed 328.330[Repealed by 1957 c.53 §3] 328.331Certificate evidencing qualification for state guaranty; conditions and standards for qualification; rules 328.335[Repealed by 1957 c.53 §3] 328.336Determination of ineligibility 328.340[Repealed by 1957 c.53 §3] 328.341Transfer by school districts or State Treasurer of moneys to pay debt service on school bonds 328.345[Repealed by 1957 c.53 §3] 328.346Recovery from school districts of payments on school bonds by State Treasurer 328.348Security for school bond obligations 328.350[Repealed by 1957 c.53 §3] 328.351Powers of State Treasurer when state funds are insufficient for payment of debt service 328.355[Repealed by 1957 c.53 §3] 328.356State Treasurer subject to provisions regarding issuance of general obligation bonds 328.360[Repealed by 1957 c.53 §3] 328.361Short title 328.365[Repealed by 1957 c.53 §3] 328.370[Repealed by 1957 c.53 §3] 328.380[1953 c.72 §1; repealed by 1957 c.53 §3] 328.405[Repealed by 1963 c.544 §52] 328.410[Repealed by 1963 c.544 §52] 328.415[Repealed by 1965 c.100 §456] 328.420[Amended by 1963 c.544 §21; repealed by 1965 c.100 §456] 328.425[Repealed by 1963 c.544 §52] 328.430[Amended by 1957 c.110 §1; 1963 c.544 §22; repealed by 1965 c.100 §456] 328.435[Repealed by 1965 c.100 §456] 328.440[Repealed by 1953 c.89 §6] 328.441Custody and disbursement of school district funds 328.445Disbursement of school funds by check or warrant 328.450School warrant procedure 328.455[Repealed by 1965 c.100 §456] 328.460Cancellation of school warrants not presented for payment within seven years 328.465Annual audit procedure 328.467Audit determinations; deficiencies; correction; sanctions 328.470Purchase of automotive equipment; fund transfers 328.505[Amended by 1953 c.146 §1; repealed by 1959 c.262 §4] 328.510[Repealed by 1953 c.146 §2] 328.515[Amended by 1957 c.310 §4; repealed by 1959 c.262 §4] 328.520[Amended by 1955 c.486 §1; repealed by 1965 c.100 §456] 328.525[Repealed by 1963 c.544 §52] 328.530[Repealed by 1965 c.100 §456] 328.535[Repealed by 1965 c.100 §456] 328.540[Repealed by 1965 c.100 §456] 328.542Preparation of district budget; certification of taxes 328.545[Repealed by 1963 c.544 §52] 328.550[Amended by 1965 c.100 §70; 1967 c.605 §1; 1975 c.770 §8; repealed by 1981 c.834 §1] 328.555Property liable for district indebtedness; tax levy 328.560[1953 c.286 §1; 1957 c.310 §5; 1957 c.426 §2; repealed by 1965 c.100 §456] 328.565Power to create indebtedness; zone academy bonds; tax credit bonds 328.570Division of district into tax zones 328.573Notice of public hearing on tax zones 328.576Public hearing; resolution to establish tax zones 328.579Determination of tax in zones; limitations 328.715[1987 c.16 §2; 1987 c.823 §1; repealed by 1997 c.541 §389] 328.725[1987 c.16 §5; 1987 c.823 §3; 1995 c.607 §71; repealed by 1997 c.541 §389] 328.735[1987 c.16 §3; 1989 c.236 §1; 1991 c.167 §4; repealed by 1997 c.541 §389] 328.745[1987 c.16 §4; repealed by 1997 c.541 §389] 328.990[Repealed by 1965 c.100 §456]

Chapter 328 — Local Financing of Education

ORS 328.015 Apportionment to districts

On the first Monday in December the executive officer of the administrative office for the county shall apportion the county school fund among the several districts in the county, in proportion to the resident average daily membership for the preceding fiscal year in each district as reported by the district to the administrative office of the county. In the case of a joint school district, the resident average daily membership reported to the administrative office of the counties comprising the district shall be prorated between the counties as the resident enrollment of the district is prorated between the counties. Any balance accruing to the fund after the December apportionment shall be apportioned in the same manner at such other times during the year as the executive officer of the administrative office may consider advisable.

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