Chapter 208 — County
Treasurers
2011 EDITION
COUNTY TREASURERS
COUNTIES AND COUNTY OFFICERS
208.010 Receipt
and disbursement of funds
208.020 Payment,
nonpayment and interest on county orders
208.030 Redemption
of county orders
208.040 Notation
of amount of interest paid
208.050 Deposit
of redeemed county orders with clerk
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 funds.
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 Deposit of redeemed county orders
with clerk. The treasurer shall, on the first
Monday of each month, deposit with the county clerk all county orders redeemed.
The county clerk shall receipt therefor.
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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