(1) The county fiscal officer shall prepare a report of all warrants and checks issued more than two years prior to July 1 of that year that have not been paid, pursuant to ORS § 98.352.

(2) The lawful owner of any warrant or check included in any list referred to in subsection (1) of this section, not presented to the county treasurer for payment and not paid, thereafter may file a claim with the State Treasurer in the manner provided by ORS § 98.392 and 98.396. [Formerly 287.454; 2019 c.678 § 60]