- • collection and disposition of amounts due state agencies or counties
- • charges
- • setoff of sums due debtor
- • warrants
(1) There is created a Collections Unit in the Department of Revenue.
(2) The Department of Revenue may render assistance in the collection of any delinquent account owing to any state agency, or to a county pursuant to a judgment obtained under ORS 169.151 (Expenses of keeping prisoners), assigned by the state agency or county to which the delinquent account is owed to the department for collection. The department may prescribe criteria for the kinds of accounts that may be assigned under this section, including a minimum dollar amount owed.
(3)(a) Subject to rules prescribed by the Oregon Department of Administrative Services for collection of delinquent accounts owing to state agencies or to counties, the Department of Revenue shall render assistance in the collection and shall charge the state agencies or counties separately for the cost of assistance. The charges may not exceed the proceeds of collection credited to the state agency or county for the same biennium. The Department of Revenue may designate a single percentage to retain from the proceeds of collection as a charge for the cost of assistance. If the Department of Revenue finds that accounts assigned to the department for collection by certain state agencies or counties lack sufficient information to properly and efficiently identify the debtor or that the account information must be put into a form usable by the department in order to efficiently provide collection services, the department may establish a separate percentage charge to be retained from collections for the state agency or county. The charge must reflect the average of the actual cost to provide collection services for all accounts assigned by that state agency or county.
(b) In providing assistance, the Department of Revenue shall make all reasonable efforts to collect the delinquent accounts including the setoff of any refunds or sums due to the debtor from the department or any other state agency. The department may offset any refunds or sums due to the debtor from the department or any other state agency against delinquent accounts assigned by a county to the department for collection under this section.
(c) No setoff may be made by the Department of Revenue unless the debt is in a liquidated amount.
(d) When the Department of Revenue has notified the assigning state agency or county that a refund or other sum due to the debtor is available for setoff, the debtor may arrange with the department or county for payment of the debt in full before the setoff is made. However, the assigning state agency or county may not enter into any agreement with the debtor for payment of the debt before the setoff is made.
(e) At the time any setoff is made, the debtor shall be notified by the Department of Revenue of its intention to apply sums due from a state agency against the debtor’s delinquent account. The notice shall provide that the debtor within 30 days may request a hearing before the claimant state agency or county. No issues at the hearing may be considered that have been litigated previously, or if the debtor after being given due notice of rights of appeal has failed to exercise them timely.
(f) All moneys received by the Department of Revenue in payment of charges made under paragraph (a) of this subsection shall be paid into the State Treasury and deposited in a miscellaneous receipts account for the department.
(g) Net proceeds of collections of delinquent accounts shall be credited to the account or fund of the state agency or county to which the debt was originally owing.
(4)(a) In providing assistance in the collection of any delinquent account under this section, the Department of Revenue may issue a warrant for the collection of the delinquent account. The warrant may be recorded in the County Clerk Lien Record maintained under ORS 205.130 (Recording duties of county clerk).
(b) A warrant may not be issued under this subsection unless the debt is in a liquidated amount.
(c) The amount of any warrant issued under this subsection shall include the principal amount of the debt, any added penalties or interest attributable to the delinquent account and any costs associated with recording, indexing or service of the warrant and any satisfaction or release thereof.
(d) A warrant may not be issued under this subsection before the debtor has been notified that the department intends to issue the warrant and of the collection action that may be taken under the warrant.
(5) Nothing in this section prohibits the collection of:
(a) A child or spousal support obligation as provided in ORS 25.610 (Procedure to collect support orders from state tax refunds); or
(b) Criminal judgments that impose monetary obligations, including judgments requiring the payment of fines, costs, assessments, compensatory fines, attorney fees, forfeitures or restitution.
(6) As used in this section, "state agency" means any state officer, board, commission, corporation, institution, department or other state organization. [1971 c.604 §2; 1977 c.603 §1; 1979 c.442 §1; 1987 c.758 §14; 1989 c.519 §7; 1995 c.512 §1; 2001 c.641 §2; 2015 c.766 §5]
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.