(a) Were written off by a state agency under ORS 293.240;
(b) Were abated by a state agency; and
(c) Were canceled by the Department of Revenue under ORS 305.155.
(2) Each state agency shall certify to the Oregon Department of Administrative Services that the debts described in subsection (1) of this section were written off, abated or canceled in accordance with applicable statutes and rules.
(3) All state agencies shall provide to the department any information that the department considers necessary or convenient for carrying out its duties under this section, to the extent permitted by laws relating to confidentiality.
(4) The department may adopt rules necessary to carry out the provisions of this section.
(5) As used in this section:
(a) "Abated" means waived, settled or determined not to be owed.
(b) "State agency" has the meaning given that term in ORS 293.226, except that it does not include the judicial department as defined in ORS 174.113, the Secretary of State or the State Treasurer. [2017 c.713 §1; 2019 c.278 §17]
Note: 293.234 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 293 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Note: Sections 12 and 12b, chapter 105, Oregon Laws 2018, provide:
Sec. 12. (1) Not later than January 31 of each year, the Oregon Department of Administrative Services shall calculate:
(a) The average amount per fiscal year collected by or on behalf of state agencies required to report under ORS 293.229 for liquidated and delinquent accounts owed to the General Fund during the three fiscal years preceding the immediately preceding fiscal year; and
(b) The amount collected by or on behalf of state agencies required to report under ORS 293.229 for liquidated and delinquent accounts owed to the General Fund during the immediately preceding fiscal year, as reported under ORS 293.229.
(2) If the amount calculated under subsection (1)(b) of this section exceeds the average calculated under subsection (1)(a) of this section, the department shall coordinate the transfer from the General Fund of an amount equal to the excess, less any amount required to be returned to taxpayers under ORS 291.349, to the School Districts Unfunded Liability Fund established in section 24 of this 2018 Act. The department shall coordinate the transfer of amounts required under this section at least once in each biennium. [2018 c.105 §12]
Sec. 12b. Section 12 of this 2018 Act is repealed on December 31, 2024. [2018 c.105 §12b]