2017 ORS 311.813¹
Refunds ordered by certain courts

If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (Refund of taxes on real and personal property) (1)(a), the refund and any interest ordered to be paid thereon shall be refunded out of the unsegregated tax collections account established under ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account). [1987 c.301 §2]

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.