OAG 40-60.

• Case Date: September 14, 1940
• Court: Oregon

Oregon Attorney General Opinions 1940. OAG 40-60. 70OPINION NO. 40-60[20 Or. Op. Atty. Gen. 70]Tax collectors are authorized and it is their duty to accept installment payments on taxes in any amounts and to receipt for and apply same to the tax rolls, and such funds are public funds subject to the jurisdiction, control and audit of proper authorities the same as other public funds.September 14, 1940.Hon. Orval J. Millard,District Attorney, Josephine County. Dear Sir: In your letter of August 30, 1940, you state that in many instances the tax collector of Josephine county accepts instalment payments on taxes in amounts of less than $2.50. You request my opinion as to whether or not the tax collector is authorized or required to accept such instalment payments, and if so, do the funds derived therefrom constitute county funds, subject to the control, audit, etc., of the county, the same as other county funds, and what disposition should be made thereof.71Section 69-714, Oregon Code 1935 Supplement, provides: "The tax collector shall receive and receipt for all moneys and warrants collected by him for taxes and shall note on the tax-roll against the property paid on, in columns provided therefor, the date of payment and the number of the receipt; provided, that a temporary or interim receipt may be issued on payment of any instalment of less than one-quarter of a particular tax account, each such receipt to be entered in the records of the tax collector's office apart from the tax-roll. Every tax receipt shall state plainly on its face the year in which the initial instalment of the taxes to which it applies shall become due and payable, followed by the word 'Taxes,' and all taxes shall be known as taxes for the year in which such initial instalment thereof shall be due and payable." The provisions which are italicized were incorporated into said § 69-714 by § 7, Chapter 305, Oregon Laws, 1935. The following provisions of § 69-720, Oregon Code 1935 Supplement, were incorporated therein by § 1, chapter 336, Oregon Laws, 1935:

"Where the total amount of the taxes levied and charged on any separate parcel of real property or on the personal property of any owner equals or exceeds ten dollars * * *, a partial payment thereon of two dollars and fifty cents * * * or more may be made at any time. Interest shall be charged and

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