Chapter 208 — County Treasurers

 

2017 EDITION

 

 

COUNTY TREASURERS

 

COUNTIES AND COUNTY OFFICERS

 

208.010     Receipt and disbursement of moneys

 

208.020     Payment, nonpayment and interest on county orders

 

208.030     Redemption of county orders

 

208.040     Notation of amount of interest paid

 

208.060     Cancellation of warrants received for obligations due county

 

208.070     Manner of keeping books

 

208.080     Inspection of books by county court; exhibit of moneys

 

208.090     Monthly financial statement

 

208.110     Crediting of moneys to proper funds; payment from funds

 

208.140     Annual settlement with county court

 

208.150     Delivery of property to successor

 

208.170     Administration of oaths

 

208.990     Penalties

 

      208.010 Receipt and disbursement of moneys. 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 [Repealed by 2013 c.34 §1]

 

      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. [Amended by 1999 c.1051 §166; 2011 c.597 §82]

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