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City of Portland

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5.08.180 Effect of Death upon Assignments and Levies.

A.  The Auditor shall recognize no power of Attorney or assignment of wages, salary, disability or retirement benefits, reimbursement of expenses or contributions, or any other monies owing a person by virtue of past or present employment with the City, after the death of that person, notwithstanding Section 5.12.030.

B.  If the Auditor receives notice of garnishment (except from the State Tax Commission of Oregon) or an order for payment of money into any federal or state court in Oregon, which notice or order applies to wages, salary or other monies due an employee of the City, and the employee is deceased or dies at any time before return is made thereon, the Auditor shall hold all monies pending further order of court and shall immediately notify the City Attorney of the notice or order and of the employee’s death.  Upon receipt of this notice the City Attorney shall file a supplemental pleading in the case wherein the garnishment or levy was undertaken, to advise the court of the employee’s death and to obtain an order of court as to what disposition should be made of the monies held by the Auditor.  The procedure authorized herein shall be followed notwithstanding Section 5.12.050.

C.  The Auditor shall make a return upon any notice of levy issued by the United States Treasury Department and any notice of garnishment issued by the State Tax Commission of Oregon, of wages, salary or other monies due an employee of the City, if the employee is living at the time the notice is served.  If the employee is deceased at the time the notice is served, the Auditor shall:

1.  Make payment as provided in Section 5.08.160, advising the recipient thereof, in writing, of the existence of the tax lien; and

2.  Notify the taxing authority, in writing, of the fact and date of the employee’s death, the date and amount of the payment, the name and address of the recipient thereof, and the recipient’s relationship to the deceased.  The procedure authorized herein shall be followed notwithstanding Section 5.12.050.