(2) On or before October 15 of each year, the Department of Human Services shall refund any overage in tax dollars collected under ORS 409.801 that exceeds the maximum percentage of the projected annual gross revenue of all long term care facilities in this state as described in subsection (1) of this section. The department shall refund any overage described in this subsection by crediting the percentage of the overage attributable to each long term care facility subject to the assessment described in ORS 409.801 against taxes owed by that facility in succeeding assessment periods. The department may collect any delinquent assessments, but may not collect any underages in actual collections through an adjustment in assessment rates. [2003 c.736 §17; 2005 c.757 §5; 2007 c.780 §9]
Note: 409.802 is repealed January 2, 2028, and applies to long term care facility assessments imposed before July 1, 2026. See sections 23 and 31, chapter 736, Oregon Laws 2003, as amended (second note under 409.900).