Oregon Statutes

§ 311.870 — Characterization of prepaid taxes

Oregon § 311.870

JurisdictionOregon

Vol.8

Title 29Revenue and Taxation

Ch. 311Collection of Property Taxes

This text of Oregon § 311.870 (Characterization of prepaid taxes) 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. § 311.870 (2026).

Text

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.

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Related

Oregon § 311.850

Legislative History

1975 c.563 §5

Nearby Sections

15

§ 311.005

“Tax collector” defined

§ 311.010

“County court” defined

§ 311.015

Recovery for false return or fraudulent act of tax collector

§ 311.020

Collection procedure when offices of assessor and tax collector combined

§ 311.055

§ 311.060

§ 311.065

Deputies and clerical assistance

§ 311.070

Tax collecting functions of sheriff transferred to designated tax collector

§ 311.075

Tax collecting obligations transferred to tax collector; pending proceedings unaffected

§ 311.105

Certificate of taxes levied or imposed; preparation; contents; delivery

§ 311.110

Warrant of clerk authorizing collection of taxes

§ 311.115

Delivery of assessment roll to tax collector; tax roll

§ 311.120

Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying

§ 311.125

Entering delinquent taxes on tax roll

§ 311.130

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Bluebook (online)

Oregon § 311.870, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/311.870.