Oregon — State Statute

Oregon Revised Statutes Chapter 328 § 328.045 — Apportionment of excess amounts; application as tax offset

Oregon Revised Statutes Chapter 328 ·
Oregon Code § 328.045 · Enacted · Last updated March 01, 2026
Statute Text
Apportionment of excess amounts; application as tax offset. Any moneys in the county school fund in excess of the amount required by law may, by order of the county governing body, be apportioned under ORS 328.015 separately from remaining county school fund moneys. Amounts separately apportioned under this section to a school district shall not be considered a budget resource under the Local Budget Law but shall be used as an offset to the school district’s tax levy. [1979 c.551 §2] DOUGLAS COUNTY SCHOOL FUND
Plain English Explanation
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This section of Oregon law addresses Apportionment of excess amounts; application as tax offset. 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 § 328.045. Use this format in legal documents and court filings.
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