Oregon — State Statute

Oregon Revised Statutes Chapter 305 § 305.615 — Apportionment

Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.615 · Enacted · Last updated March 01, 2026
Statute Text
Apportionment of moneys received from United States in lieu of property taxes. The Department of Revenue shall apportion annually to the state and counties any moneys received by the state from the United States, or any agency thereof, as payments in lieu of ad valorem property taxes. Such moneys shall be apportioned in the same amounts and to the same governmental divisions as the taxes in lieu of which the payments are made would be apportioned if they were levied. [Formerly 306.180] (Local)
Plain English Explanation
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Key Points
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This section of Oregon law addresses Apportionment . Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 305.615. Use this format in legal documents and court filings.
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