Oregon · Through 2025 Edition

ORS 311.870: Characterization of prepaid taxes.

Where this section sits in the code

08 - Revenue and Taxation
29. Revenue and Taxation
Chapter 311 — Collection of Property Taxes

Moneys received by a taxing unit pursuant to an agreement entered into under ORS 311.850 to 311.870 shall be considered a budget resource and shall not be offset against the levy of the taxing unit. [1975 c.563 §5]

PENALTIES

Collected 2026-09-03T23:50:13Z. Source file · JSON

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