2011 ORS § 308.302¹

Disposition of penalties

All penalties collected pursuant to ORS 308.030 (Penalty for failure to file certain statements within time limits), 308.295 (Penalties for failure to file real property or combined return on time), 308.296 (Penalty for failure to file return reporting only personal property) or 308.300 (Penalty for neglecting to file real property or combined return with intent to evade taxation) shall be credited to the general fund of the county. [1953 c.49 §2; 1977 c.884 §31; 1999 c.655 §4]

Notes of Decisions

Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not programs affecting land use and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180 (State agency planning responsibilities). Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

2011 ORS § 308.302¹ Disposition of penalties

2011 ORS § 308.302¹

Disposition of penalties