Collection of Property Taxes ORS 311.813 Refunds ordered by certain courts Text Annotations If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (Refund of taxes on real and personal property) (1)(a), the refund and any interest ordered to be paid thereon shall be refunded out of the unsegregated tax collections account established under ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account). [1987 c.301 §2]