2017 ORS 311.183¹
Correction of errors in reports
  • presentation of reports and corrections to legislative committees

(1) The Department of Revenue may correct any errors it discovers in any report certified under ORS 311.175 (Loss of revenue by school taxing districts). Any corrections certified to the State Board of Education before May 1 of any year shall be reflected in the formula used by the board to distribute funds to school districts for that year.

(2) The reports required under ORS 311.175 (Loss of revenue by school taxing districts) shall be certified to the State Board of Education on or before December 15 of each year.

(3) The department shall present the reports or corrections prepared or certified by the department under ORS 311.175 (Loss of revenue by school taxing districts) to the Joint Interim Committee on Revenue and School Finance, if the Legislative Assembly is not in session, or if the Legislative Assembly is in session, to the Senate Revenue Committee and to the House Revenue Committee. [1991 c.459 §229f]

Note: See note under 311.175 (Loss of revenue by school taxing districts).

Chapter 311

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 311—Collection of Property Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.