Oregon Revised Statutes Chapter 578 § 578.211 — Levy

Levy and collection of assessment; commission rules regulating sales activities; disputes over assessment amounts; assessment rules. (1)(a) The Oregon Wheat Commission may assess, levy and collect an assessment, the amount of which the commission shall determine, on all units of grain grown or produced in this state and sold in commercial channels. The commission may not apply an assessment to any transaction that occurred prior to the date that the commission order assessing the assessment was entered. (b) The commission may assess, levy and collect a differential assessment, the amount of which the commission shall determine, based on the intended use, type or variety of grain. (c) All casual sales of grain made by the producer direct to the consumer are exempt from the assessment. (d) The commission may, by rule, define and regulate handling, processing and casual sales. (2) The commission shall assess and levy an assessment under subsection (1) of this section to the producer at the time and in the manner prescribed by the commission by rule. The commission is the owner of a collected assessment. A person who collects an assessment holds the assessment in trust for the benefit of the commission and the state and shall remit the assessment in the time and manner prescribed by the commission by rule. The assessment shall be deducted as provided by this section whether the grain is stored in this or another state. (3) A lienholder who possesses grain under the lien shall deduct the assessment from the proceeds of the claim secured by the lien when the grain is pledged or mortgaged. (4) Notwithstanding subsection (2) of this section and subject to ORS 578.221, the commission may assess and levy an assessment and collect an assessment from a first purchaser at the time and in the manner prescribed by the commission by rule. (5) A person who believes that the amount of an assessment is incorrect may apply to the commission within 60 days after paying the assessment for a refund of the excess amount paid. (6) An assessment under this section is a lien on the grain and has priority over other liens or encumbrances on the grain except liens created by a statute of this state. (7) The commission may, by rule, establish exemptions from assessment based on: (a) Grain quantities; (b) Types of grain sale; and (c) Types of grain producer. [2003 c.604 §76 (enacted in lieu of 578.210); 2011 c.181 §12; 2013 c.93 §13]