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TABLE 14 - CONSOLIDATED TAX RATES(1) - LAST TEN YEARS ~ Fiscal Year Special County Ended Marion Education Water Rural Fire Purpose Service June 30 Total County Cities(2) Districts(2) Districts(2) Districts(2) Districts(2) Districts(2) 1989 $30.57 $4.66 8.19 15.32 0.01 1.98 0.41 0.00 1990 33.83 4.63 8.39 18.44 0.01 1.94 0.42 0.00 1991 33.71 4.48 8.20 18.52 0.01 1.93 0.43 0.14 1992 32.07 4.21 7.53 17.84 0.01 1.95 0.40 0.13 1993 2932 3.93 7.09 15.93 0.03 1.85 038 0.11 1994 28.36 3.67 6.75 15.64 0.03 1.74 0.34 0.19 1995 26.48 3.20 6.62 14.46 0.03 1.66 0.35 0.16 1996 24.02 3.00 6.12 12.79 0.02 1.56 0.42 0.11 1997 22.52 2.89 5.80 11.73 0.02 1.52 0.57 0.01 1998 Notes: (1) Rates are stated in dollar and cents per $1,000 of assessed value. Assessed value approximates true cash value. (2) These rates are the average rates for all jurisdictions within each category based on the total assessed value in Marion County. Source: Marion County Budgeting Process FINANCIAL INFORMATION The County prepares annual budgets in accordance with the provisions of the Oregon Local Budget Law for municipalities and political subdivisions of the State of Oregon. The Board of Commissioners appoints the Budget Officer who supervises preparation of the budget document under the direction of the Board. The Boazd of Commissioners establishes the Budget Committee, which consists of the three commissioners and three appointed electors from the County who are not officers, agents or employees of the County. The appointed members serve three-year terms. At an advertised public meeting, the budget is presented to the Budget Committee by the Budget Officer. The public is provided an opportunity to comment on the budget. The Budget Committee may revise the budget. The budget must be approved by the Budget Committee. A summary of the approved budget is published in a newspaper of general circulation in the County. The Board of Commissioners holds a public hearing to consider the budget as approved by the Budget Committee. After the public hearing, the Board of Commissioners considers matters discussed at the public hearing and then adopts the budget, makes the necessary appropriations and declares the ad valorem property taxes to be certified to the assessor. The budget appropriations must contain separate amounts for personal services, materials and services, capital outlay, debt service, special payments, interfund revenue transfers and operating contingency for each fund. Marion County records revenue and expenditures on a cash basis. The County fiscal year is July 1 through June 30. The annual budget must be adopted before the end of each fiscal year. Transfers of appropriations within a fund or from one fund to another and supplemental budgets may be made as needed during the fiscal year if approved by the Board of Commissioners at public meetings and with such notice and process as are required by the Local Budget Law. 40