Oregon § 311.815 Abandonment of purpose for which special tax levied; refund or cancellation of tax

Oregon Statutes

§ 311.815 — Abandonment of purpose for which special tax levied; refund or cancellation of tax

Oregon § 311.815

Vol.8

Title 29Revenue and Taxation

Ch. 311Collection of Property Taxes

This text of Oregon § 311.815 (Abandonment of purpose for which special tax levied; refund or cancellation of tax) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 311.815 (2026).

Text

If a special tax to raise funds for a specified purpose is levied in a school district, road district, irrigation district or drainage district and the project or specific purpose for which the tax is levied is thereafter definitely abandoned, either wholly or in part, or the fund raised by the tax or any portion thereof remains unexpended for a period of two years, after the levy of the tax, the county court at the written request of the directors of the district may, by resolution, provide for the refunding of the tax or portion of tax so remaining unexpended to the taxpayers who paid the tax and for the cancellation of the unpaid tax or proportion of the tax that has become delinquent. The county court shall take such action by resolution spread upon its journal. Repayment shall be made

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If a special tax to raise funds for a specified purpose is levied in a school district, road district, irrigation district or drainage district and the project or specific purpose for which the tax is levied is thereafter definitely abandoned, either wholly or in part, or the fund raised by the tax or any portion thereof remains unexpended for a period of two years, after the levy of the tax, the county court at the written request of the directors of the district may, by resolution, provide for the refunding of the tax or portion of tax so remaining unexpended to the taxpayers who paid the tax and for the cancellation of the unpaid tax or proportion of the tax that has become delinquent. The county court shall take such action by resolution spread upon its journal. Repayment shall be made by orders drawn on the county treasurer and issued to the taxpayers shown by the tax records to have originally made the payments. Cancellation of unpaid taxes shall be effected by noting the cancellation of the taxes on the tax records of the county.