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Oregon Revised Statutes

Or. Rev. Stat. § 294.080 (2026)

Disposition of interest earned on funds held by county treasurer

✓ current as of May 2026
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      294.080 Disposition of interest earned on funds held by county treasurer. (1) Except as provided in subsections (2) and (3) of this section, the county treasurer shall credit to the general fund of the county all interest received from any investment made from the general cash balance of any funds in the hands of the county treasurer. If the entire investment is made from a specific fund, however, the treasurer shall credit the interest to the fund from which the investment was made.

      (2) The county fiscal officer of a community college district, as defined in ORS 341.005, shall credit to the general fund of the district all interest received from any investment made by funds in the hands of the county fiscal officer. If the entire investment is made from a specific fund, however, the county fiscal officer shall credit the interest to the fund from which the investment was made.

      (3) Interest earned by investment of any moneys received by the county treasurer from any source, which moneys have been designated for a particular municipal corporation as defined in ORS 294.311, shall be credited to the account of the particular municipal corporation and not to any county fund. [1963 c.316 §1; 1971 c.513 §54; 1979 c.762 §8; 1997 c.308 §33]

 

      294.085 [Amended by 1985 c.565 §49; 2011 c.62 §1; repealed by 2015 c.168 §2]

Notes of Decisions
Cited in 6 cases, 1981–1988 · leading case: Lane Cnty. v. Paulus, 644 P.2d 616 (Or. Ct. App. 1982).
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Lane Cnty. v. Paulus, 644 P.2d 616 (Or. Ct. App. 1982). · cites it 15× “” ORS 294.080(1) provides: “Except as provided in subsections (2) and (3) of this section, the county treasurer shall credit to the general fund of the county all interest received from any investment made from the general cash balance of any funds in the hands of the county…”
Jackson Cnty. v. Jackson Educ. Serv. Dist., 752 P.2d 1224 (Or. Ct. App. 1988). · cites it 8× “Defendants begin their argument from the premise that, after the amendment to ORS 294.080 in 1979 and the decision in Portland School District No.”
State Ex Rel. Columbia Cnty. Sch. Dist. No. 13 v. Columbia Cnty., 674 P.2d 608 (Or. Ct. App. 1983). · cites it 8× “Defendants attack the trial court’s conclusion that plaintiffs are entitled to the interest, arguing, inter alia, that the trial court misinterpreted ORS 294.080, which provides: “(1) Except as provided in subsections (2) and (3) of this section, the county treasurer shall…”
Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 371 (Or. T.C. 1983). · cites it 12× “” ORS 294.080 was introduced in the form of HB 1736 (1963 Or Laws ch 316, § 1).”
Clackamas Cnty. Educ. Serv. Dist. v. Clackamas Cnty., 739 P.2d 587 (Or. Ct. App. 1987). · cites it 17× “However, defendants note: “[I]n a companion action between these same parties in Tax Court, that court dismissed the plaintiffs claim for interest pursuant to ORS 294.”
Urban Renewal Agency, Etc. v. Swank, 635 P.2d 1344 (Or. Ct. App. 1981). · cites it 2× “The Division’s report properly allocated interest actually received or earned as required by ORS 294.080. 6 Further, the report treated CIP funds as *604 the treasurer had held them: as part of the investment pool and not able to be separately identified.”
— Or. Rev. Stat. § 294.080(1) — 4 cases
Lane Cnty. v. Paulus, 644 P.2d 616 (Or. Ct. App. 1982). “” ORS 294.080(1) provides: “Except as provided in subsections (2) and (3) of this section, the county treasurer shall credit to the general fund of the county all interest received from any investment made from the general cash balance of any funds in the hands of the county…”
Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 371 (Or. T.C. 1983). “” ORS 294.080 was introduced in the form of HB 1736 (1963 Or Laws ch 316, § 1).”
State Ex Rel. Columbia Cnty. Sch. Dist. No. 13 v. Columbia Cnty., 674 P.2d 608 (Or. Ct. App. 1983). “Defendants attack the trial court’s conclusion that plaintiffs are entitled to the interest, arguing, inter alia, that the trial court misinterpreted ORS 294.080, which provides: “(1) Except as provided in subsections (2) and (3) of this section, the county treasurer shall…”
Clackamas Cnty. Educ. Serv. Dist. v. Clackamas Cnty., 739 P.2d 587 (Or. Ct. App. 1987). “However, defendants note: “[I]n a companion action between these same parties in Tax Court, that court dismissed the plaintiffs claim for interest pursuant to ORS 294.”
— Or. Rev. Stat. § 294.080(3) — 4 cases
Jackson Cnty. v. Jackson Educ. Serv. Dist., 752 P.2d 1224 (Or. Ct. App. 1988). “Defendants begin their argument from the premise that, after the amendment to ORS 294.080 in 1979 and the decision in Portland School District No.”
State Ex Rel. Columbia Cnty. Sch. Dist. No. 13 v. Columbia Cnty., 674 P.2d 608 (Or. Ct. App. 1983). “Defendants attack the trial court’s conclusion that plaintiffs are entitled to the interest, arguing, inter alia, that the trial court misinterpreted ORS 294.080, which provides: “(1) Except as provided in subsections (2) and (3) of this section, the county treasurer shall…”
Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 371 (Or. T.C. 1983). “” ORS 294.080 was introduced in the form of HB 1736 (1963 Or Laws ch 316, § 1).”
Clackamas Cnty. Educ. Serv. Dist. v. Clackamas Cnty., 739 P.2d 587 (Or. Ct. App. 1987). “However, defendants note: “[I]n a companion action between these same parties in Tax Court, that court dismissed the plaintiffs claim for interest pursuant to ORS 294.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.