Oregon Revised Statutes

Or. Rev. Stat. § 311.807 (2026)

Refund reserve account; deposits; payment of refunds; rules

✓ current as of May 2026

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311.807 Refund reserve account; deposits; payment of refunds; rules. (1) The county treasurer may maintain an account designated as the refund reserve account. The refund reserve account shall consist of the funds deposited by the treasurer under subsection (2) of this section, plus interest earned thereon.

(2)(a) Each year, the treasurer may deposit in the refund reserve account, from the unsegregated tax collections account, an amount equal to 100 percent of the anticipated annual refunds for the county.

(b) Any deposit into the refund reserve account from taxes collected in November shall not exceed two-thirds of the total anticipated annual refunds for the county.

(3) The moneys in the refund reserve account shall first be used to pay refunds determined to be due under ORS 311.806.

(4) If the moneys in the refund reserve account are insufficient to pay refunds at any time, refunds shall be made out of the unsegregated tax collections account. If funds are not available in either the refund reserve account or the unsegregated tax collections account, the county governing body may delay payment of the refunds until sufficient funds are available.

(5) If, at the end of the fiscal year, the balance in the refund reserve account exceeds the amount necessary to pay estimated refunds, the treasurer shall distribute the excess to the unsegregated tax collections account.

(6) The Department of Revenue shall provide by rule the method to be used to calculate anticipated annual refunds for the county. [1991 c.459 §266; 1993 c.650 §3; 2005 c.94 §65; 2017 c.315 §18]

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1993–2024 · leading case: Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).

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Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994). · cites it 3× “806 provides that a refund paid under that statute shall be paid by the county governing body “out of the refund reserve account provided in ORS 311.807, or the unsegregated tax collections account provided in ORS 311.”

Shevtsov v. Dept. of Rev. (Or. T.C. 2024). “505 (providing due dates for “all taxes and other charges due from the taxpayer or property * * * on the latest tax roll”); ORS 311.”

Smith v. Multnomah Cnty. Bd. of Commissioners, 12 Or. Tax 377 (Or. T.C. 1993). “The relevant portion of that statute provides: “(1) The county governing body shall refund to a taxpayer, out of the refund reserve account provided in ORS 311.807, or the unsegregated tax collections account provided in ORS 311.”

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