{"data":{"id":"us-or/ors-311.813","jurisdiction":"us-or","citation":"ORS 311.813","heading":"Refunds ordered by certain courts.","body":"If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (1)(a), the refund and any interest ordered to be paid thereon shall be refunded out of the unsegregated tax collections account established under ORS 311.385.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 311 — Collection of Property Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors311.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"f4fcdc1781fc7b9a8ce39a0612e3c320c1dc3ed3fcfa9efff95f98baaee643c1","source_id":"us-or","stale":false,"prev":"us-or/ors-311.812","next":"us-or/ors-311.814"},"notice":"GroundRules: Original legal text. Not legal advice."}