(2) The filing fee to be paid shall be as indicated for those municipal corporations whose total expenditures fall within the classifications as follows:
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Over Not Over Fee
$ 50,000 $ 40
$ 50,000 150,000 80
150,000 250,000 150
250,000 500,000 250
500,000 1,000,000 300
1,000,000 5,000,000 350
5,000,000 10,000,000 400
10,000,000 50,000,000 450
50,000,000 500
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(3) Audit reports filed by the administrative office of the county, under ORS 328.465 (2), for school districts with less than 1,000 children according to the latest school census in the county, shall be considered one report for purposes of the filing fee required by this section. The filing fee shall be paid by the county administrative office and deducted pro rata from moneys due to the several school districts. [1977 c.774 §10; 1999 c.345 §1; 2023 c.10 §7]