Gugler v. Baker School District 5-J

CARL N. BYERS, Judge.

Plaintiffs are interested taxpayers who claim that defendant’s budget and tax levy for the 1991-92 fiscal year were not prepared and made in substantial compliance with Oregon Local Budget Law (ORS 294.305-.565). If such is the fact, this court may modify the levy or declare it void. ORS 294.485(3). Plaintiffs’ complaint raises three basic issues. The court will address each issue separately.

BUDGET RESOURCES

Plaintiffs claim defendant’s budget violated ORS 294.361(1) 2 in that it did not show a resource of $722,017. 3 Defendant argues that the budget law requirements are…