(a) All moneys paid over by the county treasurers as provided under ORS 294.187 (2)(a); and
(b) All interest earned upon any moneys in the account.
(2) Prior to each quarterly distribution of the moneys in the account under ORS 294.178, the moneys necessary to pay the following Department of Revenue expenses shall be transferred to a suspense account of the department created under ORS 293.445 and are continuously appropriated to the department for:
(a) Expenses incurred in carrying out the purposes of ORS 294.175 to 294.184; and
(b) Appraisal expenses incurred by the department in appraising state-appraised industrial properties as defined in ORS 306.126 and property of centrally assessed companies under ORS 308.505 to 308.674.
(3) The amount of moneys transferred to the suspense account of the department under subsection (2) of this section each quarter may not exceed 10 percent of the moneys in the account.
(4) The remainder of the moneys in the account after the transfer made under subsection (2) of this section shall be used for the purpose of making the grant payments to counties as required under ORS 294.178 and are continuously appropriated to the department for that purpose. [1989 c.796 §6; 1999 c.701 §2a; 2001 c.303 §13; 2009 c.18 §3; 2011 c.83 §6; 2015 c.36 §3]