Oregon Revised Statutes Chapter 293 § 293.250 — Collections Unit; assistance in collection of amounts due to certain entities;
Oregon Revised Statutes Chapter 293 ·
Oregon Code § 293.250·Enacted ·Last updated March 01, 2026
Statute Text
Collections Unit; assistance in collection of amounts due to certain entities;
rules; charges; setoff of sums due debtor; warrants.
(1) There is created a Collections
Unit in the Department of Revenue.
(2) The
Department of Revenue may render assistance in the collection of any delinquent
account owing to any of the following entities, if the account is assigned by
the entity to the department for collection:
(a) A state
agency;
(b) A public
university listed in ORS 352.002, notwithstanding ORS 352.138;
(c) The Oregon
Health and Science University, notwithstanding ORS 353.100;
(d) A community
college or community college district;
(e) A county, for
debts arising pursuant to a judgment obtained under ORS 169.151; or
(f) The Oregon
State Bar, notwithstanding ORS 9.010, for the purpose of collecting assignments
to a client security fund established under ORS 9.625.
(3) The
Department of Revenue may render assistance in the collection of any delinquent
account owing to any of the following entities, if the account is assigned to
the department for the limited purpose of collection through setoff against any
refunds or sums due to a debtor from the department or any other state agency:
(a) Any local
government, as defined in ORS 174.116; or
(b) Any special
government body, as defined in ORS 174.117.
(4)(a) The
Department of Revenue may prescribe criteria for the kinds of accounts for
which the department will render assistance under subsections (2) and (3) of this
section, including a minimum dollar amount owed.
(b) Nothing in
this section requires the department to render assistance in the collection of
any delinquent account.
(5)(a) Subject to
rules prescribed by the Oregon Department of Administrative Services for
collection of delinquent accounts owing to entities listed in subsections (2)
and (3) of this section, the Department of Revenue may render assistance in the
collection and shall charge the entities separately for the cost of assistance.
The charges may not exceed the proceeds of collection credited to the entity
for the same biennium. The Department of Revenue may designate a single
percentage to retain from the proceeds of collection as a charge for the cost
of assistance. If the Department of Revenue finds that accounts assigned to the
department for collection by a particular entity lack sufficient information to
properly and efficiently identify the debtor or that the account information
must be put into a form usable by the department in order to efficiently
provide collection services, the department may establish a separate percentage
charge to be retained from collections for that entity. The charge must reflect
the average of the actual cost to provide collection services for all accounts
assigned by the entity.
(b) In providing
assistance, the Department of Revenue shall make all reasonable efforts to
collect the delinquent accounts. The department may offset any refunds or sums
due to the debtor from the department or any other state agency against
delinquent accounts assigned to the department for collection under this
section.
(c) No setoff may
be made by the Department of Revenue unless the debt is in a liquidated amount.
(d) At the time
any setoff is made, the Department of Revenue shall notify the debtor of the
sums due to the debtor from a state agency that are applied against the debtors
delinquent account. The notice must provide that the debtor may, within 30 days
and in a manner prescribed by the department, contest the setoff and request a
hearing before the department. No issues may be considered at the hearing that
were previously litigated or that the debtor failed to raise timely after being
given due notice of rights of appeal.
(e) All moneys
received by the Department of Revenue in payment of charges made under
paragraph (a) of this subsection shall be paid into the State Treasury and
deposited in a miscellaneous receipts account for the department.
(f) Net proceeds
of collections of delinquent accounts shall be credited to the account or fund
of the entity to which the debt was originally owing.
(6)(a) In
providing assistance in the collection of any delinquent account under
subsection (2) of this section, the Department of Revenue may issue a warrant
for the collection of the delinquent account. The warrant may be recorded in
the County Clerk Lien Record maintained under ORS 205.130.
(b) A warrant may
not be issued under this subsection unless the debt is in a liquidated amount.
(c) The amount of
any warrant issued under this subsection shall include the amount of the debt,
any added penalties or interest attributable to the delinquent account and any
costs associated with recording, indexing or service of the warrant and any satisfaction
or release thereof.
(d) A warrant may
not be issued under this subsection before the debtor has been notified that
the department intends to issue the warrant and of
Plain English Explanation
This Oregon statute addresses Collections Unit; assistance in collection of amounts due to certain entities;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 293.250
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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