(1) At the time an audit report, prepared by an accountant, is filed with the Secretary of State, as required by ORS 297.465, the municipal corporation shall pay to the Secretary of State a filing fee. The filing fee shall be determined by the total expenditures made by the municipal corporation during the fiscal year audited.\n(2) The filing fee to be paid shall be as indicated for those municipal corporations whose total expenditures fall within the classifications as follows:\n______________________________________________________________________________\nOver Not Over Fee\n$50,000 $40\n$ 50,000 150,000 80\n150,000 250,000 150\n250,000 500,000 250\n500,000 1,000,000 300\n1,000,000 5,000,000 350\n5,000,000 10,000,000 400\n10,000,000 50,000,000 450\n50,000,000 500\n______________________________________________________________________________\n(3) Audit reports filed by the administrative office of the county, under ORS 328.465 (2), for school districts with less than 1,000 children according to the latest school census in the county, shall be considered one report for purposes of the filing fee required by this section. 65 (2), for school districts with less than 1,000 children according to the latest school census in the county, shall be considered one report for purposes of the filing fee required by this section. The filing fee shall be paid by the county administrative office and deducted pro rata from moneys due to the several school districts. [1977 c.774 §10; 1999 c.345 §1; 2023 c.10 §7]
Oregon Legal Code