ORS Chapter 208
Chapter 208 — CountyTreasurers
2009 EDITION
COUNTYTREASURERS
COUNTIESAND COUNTY OFFICERS
208.010 Receiptand disbursement of funds
208.020 Payment,nonpayment and interest on county orders
208.030 Redemptionof county orders
208.040 Notationof amount of interest paid
208.050 Depositof redeemed county orders with clerk
208.060 Cancellationof warrants received for obligations due county
208.070 Mannerof keeping books
208.080 Inspectionof books by county court; exhibit of moneys
208.090 Monthlyfinancial statement
208.110 Creditingof moneys to proper funds; payment from funds
208.140 Annualsettlement with county court
208.150 Deliveryof property to successor
208.170 Administrationof oaths
208.990 Penalties
208.010Receipt and disbursement of funds. The county treasurer shall receive allmoneys due and accruing to the county, and disburse the same on the properorders, issued and attested by the county clerk.
208.020Payment, nonpayment and interest on county orders. The county treasurershall pay all orders of the county clerk when presented, if there is money inthe treasury for that purpose, and write on the face of such orders the date ofredemption and the signature of the county treasurer. If there are no funds topay an order when presented, the county treasurer shall indorse thereon “Notpaid for want of funds,” and the date of presentment, over the signature of thecounty treasurer, which shall entitle such order thenceforth to draw legalinterest; provided, the county court of any county, sitting for the transactionof county business, may, at any regular term thereof, by order duly made andentered of record, prescribe a rate of interest less than the legal rate, andafter a rate of interest less than the legal rate is so prescribed, all ordersof the county clerk issued while such orders remain unrevoked shall show upontheir face the rate of interest so fixed by the court, which rate they shallbear. Such interest shall cease from the date of notice by publication in somenewspaper circulated in the county, to be given by the county treasurer, whenthe county treasurer has as much as $15,000 belonging to the county fund, thatthere are funds to redeem the outstanding orders.
208.030Redemption of county orders. County orders shall be redeemed by thetreasurer according to the priority of the time of presentment. Such orders,payable out of the county revenue, shall be received in payment of county taxeswithout any regard to priority of presentment or number, but the treasurershall not pay any balance thereon over and above such tax when there areoutstanding orders unpaid for want of funds.
208.040Notation of amount of interest paid. When the county treasurer redeems anyorder on which interest is due, the county treasurer shall note on such orderthe amount of interest paid thereon, and shall enter on the account the amountof such interest, distinct from the principal.
208.050Deposit of redeemed county orders with clerk. The treasurer shall, on thefirst Monday of each month, deposit with the county clerk all county ordersredeemed. The county clerk shall receipt therefor.
208.060Cancellation of warrants received for obligations due county. The countytreasurer of any county may, upon order of the county court, cancel any countywarrant which the county treasurer has been compelled to receive in payment ofor as an offset to obligations due the county.
208.070Manner of keeping books. The county treasurer shall so arrange and keep thebooks of the county treasurer that the amount received and paid out, on accountof separate and distinct funds, or specific appropriations, shall be exhibitedin separate accounts, as well as the whole receipts and expenditures by onegeneral account.
208.080Inspection of books by county court; exhibit of moneys. The countytreasurer shall at all times keep the books and office of the county treasurersubject to the inspection and examination of the county court. The countytreasurer shall exhibit the money in the office of the county treasurer to suchcourt at least once a year.
208.090Monthly financial statement. The county treasurer of each countyshall, on or before the 10th day of each calendar month, file with the countycourt a statement in writing showing, as of the first of the then calendarmonth:
(1)The amount of cash on hand in the custody of the county treasurer as countytreasurer;
(2)The banks in which such funds are deposited, with the amounts so deposited ineach bank;
(3)The security furnished the county by each bank to cover such deposits, and theinterest rates paid on such deposits; and
(4)A statement of the amount of outstanding warrant indebtedness of the county andthe date up to which the county’s warrant indebtedness has been redeemed.
208.100 [Repealed by1981 c.48 §8]
208.110Crediting of moneys to proper funds; payment from funds. In all countieshaving a population of 100,000 or more, the county treasurer shall:
(1)Credit all fees, moneys received in trust for litigants or other persons andall other public moneys, except tax moneys, to the proper funds.
(2)Keep a trust fund for each public officer receiving money in trust forlitigants or other persons.
(3)Pay out money from any such trust fund to the persons entitled to the same uponthe order of any such officer.
(4)Receive checks, drafts and money orders for any such officer for collectiononly.
(5)If a check, draft or money order received under subsection (4) of this sectionis returned to the treasurer unpaid, charge the same to the account of suchofficer. [Amended by 1981 c.48 §5; 2005 c.22 §158]
208.120 [Repealed by1981 c.48 §8]
208.130 [Repealed by1981 c.48 §8]
208.140Annual settlement with county court. The county treasurer shall annuallymake complete settlement with the county court at the regular January termthereof.
208.150Delivery of property to successor. The county treasurer shall, at theexpiration of the term of the county treasurer, deliver to the successor of thecounty treasurer all public money, books and papers in the possession of thecounty treasurer.
208.160 [Repealed by1981 c.48 §8]
208.170Administration of oaths. The county treasurer and the deputy of the countytreasurer are authorized to administer all oaths necessary in the discharge ofthe duties of their office.
208.180 [Repealed by1981 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]
208.990Penalties.Any county treasurer failing to comply with ORS 208.020 for a period of 10 dayscommits 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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