Not later than September 1 of each year, the tax collector shall distribute to all taxing districts a report that outlines bankruptcy collection efforts for the previous tax year. The report shall include:\n(1) A list of all bankruptcy proceedings for which the county was reimbursed for attorney fees pursuant to ORS 311.484.\n(2) The total amount of taxes and penalties collected through an order of a bankruptcy court.\n(3) The total amount reimbursed to the county under ORS 311.484 for attorney fees and costs and disbursements. [2003 c.190 §3]\nNote:\n311.489 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Oregon Legal Code