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2013 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
Section 310.020 - Levy of tax to defray county expenses.


OR Rev Stat § 310.020 (2013) What's This?

The county court or board of county commissioners for each county in the state shall, in July of each year, levy a tax upon all taxable property in the county sufficient in amount to defray the expenses of the county for the current fiscal year.

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