2005 Oregon Code - Chapter 208 :: Chapter 208 - County Treasurers
Chapter 208 — County Treasurers
2005 EDITION
COUNTY TREASURERS
COUNTIES AND COUNTY OFFICERS
208.010Â Â Â Â Receipt and disbursement of funds
208.020Â Â Â Â Payment, nonpayment and interest on county orders
208.030Â Â Â Â Redemption of county orders
208.040Â Â Â Â Notation of amount of interest paid
208.050Â Â Â Â Deposit of redeemed county orders with clerk
208.060Â Â Â Â Cancellation of warrants received for obligations due county
208.070Â Â Â Â Manner of keeping books
208.080Â Â Â Â Inspection of books by county court; exhibit of moneys
208.090Â Â Â Â Monthly financial statement
208.110Â Â Â Â Crediting of moneys to proper funds; payment from funds
208.140Â Â Â Â Annual settlement with county court
208.150Â Â Â Â Delivery of property to successor
208.170Â Â Â Â Administration of oaths
208.990Â Â Â Â Penalties
     208.010
Receipt and disbursement of funds. The county treasurer shall receive all
moneys due and accruing to the county, and disburse the same on the proper
orders, issued and attested by the county clerk.
     208.020
Payment, nonpayment and interest on county orders. The county treasurer
shall pay all orders of the county clerk when presented, if there is money in
the treasury for that purpose, and write on the face of such orders the date of
redemption and the signature of the county treasurer. If there are no funds to
pay an order when presented, the county treasurer shall indorse thereon “Not
paid for want of funds,” and the date of presentment, over the signature of the
county treasurer, which shall entitle such order thenceforth to draw legal
interest; provided, the county court of any county, sitting for the transaction
of county business, may, at any regular term thereof, by order duly made and
entered of record, prescribe a rate of interest less than the legal rate, and
after a rate of interest less than the legal rate is so prescribed, all orders
of the county clerk issued while such orders remain unrevoked shall show upon
their face the rate of interest so fixed by the court, which rate they shall
bear. Such interest shall cease from the date of notice by publication in some
newspaper circulated in the county, to be given by the county treasurer, when
the county treasurer has as much as $15,000 belonging to the county fund, that
there are funds to redeem the outstanding orders.
     208.030
Redemption of county orders. County orders shall be redeemed by the
treasurer according to the priority of the time of presentment. Such orders,
payable out of the county revenue, shall be received in payment of county taxes
without any regard to priority of presentment or number, but the treasurer
shall not pay any balance thereon over and above such tax when there are
outstanding orders unpaid for want of funds.
     208.040
Notation of amount of interest paid. When the county treasurer redeems any
order on which interest is due, the county treasurer shall note on such order
the amount of interest paid thereon, and shall enter on the account the amount
of such interest, distinct from the principal.
     208.050
Deposit of redeemed county orders with clerk. The treasurer shall, on the
first Monday of each month, deposit with the county clerk all county orders
redeemed. The county clerk shall receipt therefor.
     208.060
Cancellation of warrants received for obligations due county. The county
treasurer of any county may, upon order of the county court, cancel any county
warrant which the county treasurer has been compelled to receive in payment of
or as an offset to obligations due the county.
     208.070
Manner of keeping books. The county treasurer shall so arrange and keep the
books of the county treasurer that the amount received and paid out, on account
of separate and distinct funds, or specific appropriations, shall be exhibited
in separate accounts, as well as the whole receipts and expenditures by one
general account.
     208.080
Inspection of books by county court; exhibit of moneys. The county
treasurer shall at all times keep the books and office of the county treasurer
subject to the inspection and examination of the county court. The county
treasurer shall exhibit the money in the office of the county treasurer to such
court at least once a year.
     208.090
Monthly financial statement. The county treasurer of each county shall, on
or before the 10th day of each calendar month, file with the county court a
statement in writing showing, as of the first of the then calendar month:
     (1) The amount of cash on hand in the custody of the county treasurer as county treasurer;
     (2) The banks in which such funds are deposited, with the amounts so deposited in each bank;
     (3) The security furnished the county by each bank to cover such deposits, and the interest rates paid on such deposits; and
     (4) A statement of the amount of outstanding warrant indebtedness of the county and the date up to which the county’s warrant indebtedness has been redeemed.
     208.100
[Repealed by 1981 c.48 §8]
     208.110
Crediting of moneys to proper funds; payment from funds. In all counties
having a population of 100,000 or more, the county treasurer shall:
     (1) Credit all fees, moneys received in trust for litigants or other persons and all other public moneys, except tax moneys, to the proper funds.
     (2) Keep a trust fund for each public officer receiving money in trust for litigants or other persons.
     (3) Pay out money from any such trust fund to the persons entitled to the same upon the order of any such officer.
     (4) Receive checks, drafts and money orders for any such officer for collection only.
     (5) If a check, draft or money order received under subsection (4) of this section is returned to the treasurer unpaid, charge the same to the account of such officer. [Amended by 1981 c.48 §5; 2005 c.22 §158]
     208.120
[Repealed by 1981 c.48 §8]
     208.130
[Repealed by 1981 c.48 §8]
     208.140
Annual settlement with county court. The county treasurer shall annually
make complete settlement with the county court at the regular January term
thereof.
     208.150
Delivery of property to successor. The county treasurer shall, at the
expiration of the term of the county treasurer, deliver to the successor of the
county treasurer all public money, books and papers in the possession of the
county treasurer.
     208.160
[Repealed by 1981 c.48 §8]
     208.170
Administration of oaths. The county treasurer and the deputy of the county
treasurer are authorized to administer all oaths necessary in the discharge of
the duties of their office.
     208.180
[Repealed by 1981 c.48 §8]
     208.190
[1963 c.321 §1; repealed by 1981 c.48 §8]
     208.200
[1969 c.694 §1; repealed by 2001 c.215 §1]
     208.205
[1977 c.188 §1; repealed by 1981 c.526 §9]
     208.210
[1969 c.694 §2; repealed by 2001 c.215 §1]
     208.220
[1969 c.694 §3; repealed by 2001 c.215 §1]
     208.990 Penalties. Any county treasurer failing to comply with ORS 208.020 for a period of 10 days commits a Class A violation and the court shall impose a fine of not less than $500. [Amended by 1999 c.1051 §166]
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