Oregon Revised Statutes Chapter 311 § 311.674 — (3) shall, upon receipt, be credited to the revolving account and are

(3) shall, upon receipt, be credited to the revolving account and are continuously appropriated to the department for the purposes of subsection (1) of this section. (4)(a) If there are not sufficient moneys in the revolving account to make the payments required by subsection (1) of this section, and the amount appropriated from the General Fund is not sufficient when added together with the moneys in the revolving account to provide an amount sufficient to make the required payments, the State Treasurer, in the capacity of investment officer for the Oregon Investment Council, may lend to the Department of Revenue such amounts as may be necessary to make the payments. (b) The State Treasurer may lend moneys that may be invested as provided in ORS 293.701 to 293.857. (c) Any moneys lent under this subsection shall be repaid within five years together with interest at a rate determined by the State Treasurer and consistent with the investment standards of ORS 293.721 and 293.726. Note: Sections 5 to 7, chapter 576, Oregon Laws 2025, provide: Sec. 5. (1) The Department of Revenue shall, before December 31 of each year, estimate the amount required to be maintained in the Senior Property Tax Deferral Revolving Account under ORS