Oregon Code § 547.480·Enacted ·Last updated March 01, 2026
Statute Text
Collection of tax; disposition.
The collection of the tax shall be coincident with collection of the state and
county tax, and shall be governed by the laws relating thereto, except that the
tax collector shall collect and account for the tax for operation and
maintenance separate from the taxes levied by the district for other purposes.
When paid to the county treasurer all taxes or assessments levied and collected
for operation and maintenance shall be carried in a fund to be known as the
operation and maintenance fund. All warrants issued in payment for operation
and maintenance, as provided in ORS 547.150, shall be drawn against and paid
out of this fund. The county treasurer shall make returns to the secretary of
the board of supervisors, and shall pay over and account for all moneys
collected thereon quarterly to the treasurer of the district. [Amended by 1973
c.305 §19]
Plain English Explanation
This Oregon statute addresses Collection of tax; disposition. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 547.480
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Collection of tax; disposition. 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 § 547.480. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.