ORS 311.870: Characterization of prepaid taxes.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

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

This rule cites

ORS 311.850 — resolved
311.870 — resolved

Cited by

ORS 311.850: Findings.
ORS 311.855: Definitions for ORS 311.850 to 311.870.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors311.html