ORS 293.240¹
Writing off uncollectible debts due state agency

(1) If a state agency has made all reasonable efforts to collect money owed to it, including money owed on a liquidated and delinquent account that has been relinquished by a private collection agency under ORS 293.231 (Collection of liquidated and delinquent accounts by private collection agency or Department of Revenue), and has determined that such money and any interest or penalties therefor are uncollectible, in accordance with criteria for uncollectibility formulated by the agency and approved by the Secretary of State and the Attorney General, which criteria shall include the right of offset, the agency may certify to the Secretary of State the amount of the money, interest and penalties, as accurately as can be determined. The Secretary of State may require submission by the agency of all relevant evidence and other information regarding the debt and may examine such records of any other state agency which may be pertinent in determining the uncollectibility of the debt, unless such examination is prohibited by specific provisions of law (except for the secretary’s duty to audit the state agency), including but not limited to ORS 314.835 (Divulging particulars of returns and reports prohibited) and 657.665 (Confidentiality of information).

(2) If the Secretary of State finds that the debt is uncollectible, in accordance with the criteria for uncollectibility of money due to that state agency, the Secretary of State shall direct the agency to write off the debt on its accounts in a manner approved by the Secretary of State.

(3) This section does not apply to debts owed to a state agency for which a procedure for compromise, release, discharge, waiver, cancellation or other form of settlement thereof for reasons other than uncollectibility is by law made specially applicable to such state agency. [1965 c.448 §2; 1971 c.604 §3; 1991 c.567 §3; 1999 c.1092 §5]

Notes of Decisions

This sec­tion, providing that uncollectible debts may be assigned to Depart­ment of Revenue for collec­tion and that debts are not to be deemed uncollectible unless setoff has been considered, did not preclude Depart­ment of Revenue from with­hold­ing tax refunds as setoffs against debts owed state. Brown v. Lobdell, 36 Or App 397, 585 P2d 4 (1978), Sup Ct review denied

Atty. Gen. Opinions

Right of set off applied to claims against state, (1977) Vol 38, p 1438; doubtful collectibility as sole factor in determining whether to compromise, settle or adjust a receivable, (1978) Vol 38, p 2063

Notes of Decisions

Where prop­erty tax refund was intercepted by respondent to recover costs pre­vi­ously awarded in unemploy­ment compensa­tion pro­ceed­ing and peti­tioner filed peti­tion for review more than 60 days after original order but less than 60 days after amended order, amended order superseded and replaced original order so peti­tion was timely. Callahan v. Employ­ment Division, 97 Or App 234, 776 P2d 21 (1989)

Chapter 293

Atty. Gen. Opinions

Duty or authority of Secretary of State to con­duct performance audits, (1985) Vol. 44, p 381

1 Legislative Counsel Committee, CHAPTER 293—Administration of Public Funds, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­293.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 293, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­293ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information