Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0360 - Monthly Tax Distributions to Districts

Universal Citation: OR Admin Rules 150-311-0360

Current through Register Vol. 63, No. 9, September 1, 2024

(1) The tax collector shall make a monthly statement of property tax moneys collected during those periods requiring quarterly statements if:

(a) The unsegregated tax collections account balance is more than $10,000 for any tax year; or

(b) A taxing district requests monthly distributions of taxes.

(2) Distribution shall be made to all governmental units by preparing the statement described in subsection (1) of this rule. The appropriate percentage distribution schedule shall be used for each tax year for which tax moneys are being distributed.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.395

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