Oregon Statutes - Chapter 311 - Collection of Property Taxes - Section 311.815 - Abandonment of purpose for which special tax levied; refund or cancellation of tax.

If a special tax to raise funds for a specified purpose is levied in a school district, road district, irrigation district or drainage district and the project or specific purpose for which the tax is levied is thereafter definitely abandoned, either wholly or in part, or the fund raised by the tax or any portion thereof remains unexpended for a period of two years, after the levy of the tax, the county court at the written request of the directors of the district may, by resolution, after giving 10 daysí previous notice by one publication thereof in a newspaper of general circulation, published in the county, provide for the refunding of the tax or portion of tax so remaining unexpended to the taxpayers who theretofore paid the tax and for the cancellation of the unpaid tax or the like proportion thereof that has become delinquent. The county court shall take such action by resolution spread upon its journal. Repayment shall be made by orders drawn on the county treasurer for the several amounts and issued to the several taxpayers shown by the tax records to have originally made the payments. Cancellation of unpaid taxes shall be effected by noting the cancellation thereof on the tax records of the county.

Section:  Previous  311.806  311.807  311.808  311.810  311.812  311.813  311.814  311.815  311.820  311.821  311.825  311.827  311.830  311.835  311.840  Next

Last modified: August 7, 2008