Or. Admin. R. 150-311-0360

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-311-0360 - Monthly Tax Distributions to Districts

(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.

Or. Admin. R. 150-311-0360

RD 8-1992, f. 12-29-92, cert. ef. 12-31-92; Renumbered from 150-311.395(1)(d), REV 28-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.395