2011 ORS § 221.920¹
Duties of treasurer

The treasurer, as tax collector, shall collect and receipt for all taxes levied by the council and not returned as delinquent, and shall receive and faithfully keep the funds and moneys of any city referred to in ORS 221.906 (Election procedure generally) and pay out the same as directed by ORS 221.901 (Cities organized under 1893 Act) to 221.928 (Record of ordinances), or by city ordinances. When required by ordinance, the treasurer shall make and submit to the council a statement of the financial affairs of the city.