(2) The taxes collected shall be set apart in the county treasury as a special fund for the purpose of financing the employment and the activities of the service officer appointed under ORS 408.410. If an unobligated balance remains in the special fund at the end of a fiscal year, the unobligated balance may be carried forward to the next fiscal year and expended for the purposes described in this subsection.
(3) A county governing body need not levy the tax authorized under subsection (1) of this section in any fiscal year when, at the beginning of the fiscal year, the unobligated balance in the special fund described in subsection (2) of this section is sufficient to finance the employment and activities of the service officer for the entire fiscal year.
(4) If the unobligated balance in the special fund at the beginning of a fiscal year is not sufficient to finance the employment and activities of the service officer for the entire fiscal year or if the levy authorized by subsection (1) of this section is not made by a county governing body for any year for the objects specified in subsection (2) of this section, all expenses incurred under ORS 408.410 and 408.720 to 408.740 shall be paid from the general funds in the treasury of the county the same as though such levy had been duly made. [Amended by 1963 c.9 §24; 1991 c.459 §398; 1995 c.557 §2]