Section 305.830 – Collection of fines, penalties and forfeitures; disbursement; cost of collection.
(1) Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 153.633, 153.645, 153.650 and 153.657 shall be deposited in a suspense account established under ORS 293.445 for the purpose of receiving criminal fines and assessments. (2) In carrying out its duties under this section, the Department of Revenue shall have […]
Section 305.835
[1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in 1989]
Section 305.840 – Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form.
Whenever any provision of law provides for a form to be supplied, furnished, or provided by a county assessor, the requirement means that the county assessor shall make the form available to a taxpayer at the office of the county assessor. In such cases there is no requirement that the county assessor mail the form […]
Section 305.842 – Application of Internal Revenue Code to certain property tax laws.
(1) As used in ORS 307.130, 307.147, 308A.450, 310.140 and 310.800, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on April 1, 2021. (2) As used in ORS 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on April 1, 2021, including amendments […]