Oregon Statutes - Chapter 311 - Collection of Property Taxes - Section 311.870 - Characterization of prepaid taxes.

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]

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Last modified: August 7, 2008