Oregon Law
Law as of Jan 1, 2026
Chapter contents
210.010[Amended by 1963 c.519 §33; 1979 c.492 §4; repealed by 1981 c.216 §14] 210.100Creation of office of county accountant 210.110[Repealed by 1981 c.216 §14] 210.120Oath of accountant; bond or letter of credit; requirements for sureties and letter of credit issuers 210.130Additional bond or letter of credit 210.140Liability for acts and omissions of subordinates 210.150Bond or letter of credit of subordinates 210.160Auditing and payment of accountant’s salary; auditing of other demands 210.170Auditing and approving claims; financial records and reports 210.180Necessity for audit of all county payments 210.190Limitations on allowance of demands 210.200Claim investigation powers 210.210Duties and powers of accountant 210.220System of accounts and statements; inspection of books 210.230Preparation, distribution and use of official receipts 210.310[Repealed by 1959 c.174 §6] 210.320[Repealed by 1981 c.216 §14] 210.330[Repealed by 1981 c.216 §14] 210.340[Repealed by 1981 c.216 §14] 210.350[Repealed by 1981 c.216 §14] 210.360[Repealed by 1981 c.216 §14] 210.370[Repealed by 1981 c.216 §14] 210.380[Repealed by 1981 c.216 §14] 210.390[Repealed by 1981 c.216 §14] 210.400[Repealed by 1981 c.216 §14] 210.410[Repealed by 1981 c.216 §14] 210.420[Repealed by 1981 c.216 §14] 210.430[Repealed by 1981 c.216 §14] 210.440[Repealed by 1981 c.216 §14] 210.510[1953 c.570 §1; 1965 c.341 §1; repealed by 1981 c.216 §14] 210.520[1953 c.570 §2; repealed by 1965 c.341 §2] 210.530[1953 c.570 §3; repealed by 1981 c.216 §14]

Chapter 210 — County Accountants

ORS 210.200 Claim investigation powers

A county accountant may administer oaths. The accountant may require any person presenting for settlement an account or claim for any cause against the county to be sworn before the accountant touching such account or claim, and when so sworn to answer orally as to any facts relative to the justice and items of such account or claim. No demand shall be approved, allowed, audited or paid unless it specifies each item, date and amount composing it.

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