Oregon Statutes 311.813 – Refunds ordered by certain courts
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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 (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. [1987 c.301 § 2]
Terms Used In Oregon Statutes 311.813
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.