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Code · Oregon · ORS Chapter 305 · Intergovernmental Tax Relations

305.615 Apportionment of moneys received from United States in lieu of property taxes

84 words·~1 min read·/or/ors-chapter-305/intergovernmental-tax-relations/305-615·

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305.615 Apportionment of moneys received from United States in lieu of property taxes. The Department of Revenue shall apportion annually to the state and counties any moneys received by the state from the United States, or any agency thereof, as payments in lieu of ad valorem property taxes. Such moneys shall be apportioned in the same amounts and to the same governmental divisions as the taxes in lieu of which the payments are made would be apportioned if they were levied. [Formerly 306.180]
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