{"data":{"id":"us-or/ors-311.870","jurisdiction":"us-or","citation":"ORS 311.870","heading":"Characterization of prepaid taxes.","body":"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]\nPENALTIES","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":"271497207af31af55f07dddc77b06026d3f1742b6db8f640c211c445acf85170","source_id":"us-or","stale":false,"prev":"us-or/ors-311.865","next":"us-or/ors-311.990"},"notice":"GroundRules: Original legal text. Not legal advice."}