301 sections in this chapter.
ORS 657.517 Authority of director to compromise or adjust debts or overpayments; determination of uncollectible amounts. (1) When in the judgment of the Director of the Employment Department the best interests of the Employment Department are served, the director may
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(a) Waive, reduce or compromise any tax balance of $10 or less; (b) Retain any tax overpayment of $10 or less; or (c) Waive, reduce or compromise any part or all of the tax interest and tax penalties provided by this chapter. (2) The director may determine that the amount of tax,…
ORS 657.520 Claims for contribution preferred. All contributions, interest charges, penalties or amounts due the Unemployment Compensation Trust Fund from any employer under this chapter and all judgments recovered by the Director of the Employment Department against any employer under this chapter shall be given the same priority as taxes and shall be deemed preferred to all general claims in all bankruptcy proceedings, trustee proceedings, proceedings for the administration of estates, receiverships and assignments for the benefits of creditors involving the employer liable therefor or the property of such employer
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[Repealed or reserved.]
ORS 657.525 Lien on subjects and products of labor for which contributions are due. A lien is created in favor of the Director of the Employment Department upon all real property within this state and any structure or improvement thereon and upon any mine, lode, deposit, mining claim, road, tramway, trail, flume, ditch, pipeline, building or other structure or equipment on or pertaining thereto, and upon all lumber, sawlogs, spars, piles, ties or other timber, and upon all other manufactured articles of whatsoever kind or nature upon which labor is performed by the workers of any employer subject to this chapter, in a sum equal to the amount at any time due from such employer to the director on account of labor performed thereon by the workers of such employer, together with interest and penalties
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[Repealed or reserved.]
ORS 657.530 Lien on property used in connection with employment on which contributions are due. The Director of the Employment Department also shall have a lien upon all real or personal property of the employer used in connection with the employment on which contributions are due, in a sum equal to the amount at any time due from any employer subject to this chapter on account of labor performed by the workers of such employer, together with interest and penalty
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[Repealed or reserved.]
ORS 657.535 Liens under ORS 657.525 or 657.530; priority; filing statement of lien; foreclosure. (1) The liens created by ORS 657.525 and 657.530 shall be prior to all other liens and encumbrances, except labor liens and taxes, and they shall have equal priority with other tax liens
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(2) In order to assert such liens, the Director of the Employment Department shall, within 60 days after the employer is in default, as provided in ORS 657.515 (3), file with the county clerk of the county within which such property is then situated, a statement in writing descri…
ORS 657.540 Lien on property of defaulting employer; recording; priority; foreclosure. (1) If an employer liable for the payment of contributions to the Unemployment Compensation Trust Fund is in default, as provided in ORS 657.515 (3), the amount of contributions, interest and penalties due shall be a lien in favor of the Director of the Employment Department upon all property, whether real or personal, belonging to such employer
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(2) The lien shall be perfected and attach: (a) To real and personal property located within the county, upon the recording of a warrant, as provided in ORS 657.642, with the clerk of the county in which the property is located. (b) To personal property wherever located within th…
ORS 657.542 Filing liens and warrants with Secretary of State. (1) A copy of any statement of lien filed as provided in ORS 657.535 or any warrant attaching the lien of ORS 657.540 may also be filed in the office of the Secretary of State. Filing in the office of the Secretary of State shall have no effect until a copy of the statement of lien or a warrant has been recorded with a county clerk
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(2) When a copy of the statement of lien or the warrant is filed with the Secretary of State in compliance with subsection (1) of this section, such filing shall have the same effect with respect to personal property as if the copy of the statement of lien or the warrant had been…
ORS 657.545 Release of ORS 657.540 lien by filing security. (1) The employer against whose property a lien has been filed under ORS 657.540 may cause the property to be released by filing with the county clerk of the county wherein such lien is recorded a bond or an irrevocable letter of credit in a sum double the amount claimed in said lien, executed by a surety company licensed to do business in Oregon or by two freeholders of this state, having the qualifications of bail upon arrest or in the case of a letter of credit issued by an insured institution, as defined in ORS 706.008, to be approved by the circuit judge of the district in which said lien is filed, or, in the event of the absence of the circuit judge from the county in which said lien is filed, then by the county judge of said county, running to the Director of the Employment Department and conditioned for the payment of all damages, costs, charges and disbursements that may be recovered by the director against such employer or that may be found to be a lien upon or against the property of such employer
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(2) The clerk shall issue to such employer a certificate stating that the bond or letter of credit is substituted in lieu of the property of said employer and that the lien on said property is forever released and discharged. A marginal entry of said release and bond or letter of…
ORS 657.550 [Amended by 1959 c.598 §2; repealed by 1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)]
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[Repealed or reserved.]
ORS 657.552 Limitations on notices of assessment and on actions to collect contributions, interest and penalties. (1) Except in the case of failure without good cause to file a return, fraud or intent to evade any provision of this chapter or authorized rules, every notice of assessment shall be given within four years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer or person liable under ORS 657.516 may waive this limitation period or may consent to its extension
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(2) In case of failure without good cause to file a return, every notice of assessment shall be given within eight years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An empl…
ORS 657.555 Authority to release, compromise or satisfy liens. Any lien provided for in ORS 657.525 to 657.540 may be released, compromised or satisfied by the Director of the Employment Department, and the property against which a lien is claimed shall be released therefrom by filing a notice of such release or satisfaction with the county clerk of the county in which the notice of lien claim was filed
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[Repealed or reserved.]
ORS 657.557 Remedies for collection of contributions not exclusive; prevailing party in civil action to recover costs. (1) Remedies given to the Director of the Employment Department under this chapter for the collection of contributions, interest and penalties shall be cumulative and no action taken by the director or the duly authorized representative of the director, the Attorney General, or any other officer, shall be construed to be an election on the part of the state or any of its officers to pursue any remedy to the exclusion of any other
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(2) In any civil action brought under this section, the prevailing party is entitled to recover from the opposing party or parties reasonable costs and attorney fees to be fixed by the court upon entry of a final order or judgment in favor of the prevailing party in a court heari…
ORS 657.560 Joining director in actions involving title of property subject to director’s lien. The Director of the Employment Department may be made a party to any suit or action involving the title to real or personal property against which the director has or may claim a lien under this chapter
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[Repealed or reserved.]
ORS 657.565 Unlawful practices of employer. (1) No employer or agent of any employer shall willfully refuse or fail to pay a contribution to the fund or to furnish any report, audit or information duly required by the Director of the Employment Department under this chapter
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(2) No employer shall make a deduction from the wages or salary of any employee to pay any portion of the contribution which the employer is required to make.
ORS 657.570 [1989 c.901 §5; repealed by 1999 c.461 §1 (657.571 enacted in lieu of 657.570)]
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[Repealed or reserved.]
ORS 657.571 Quarterly or annual tax report; form; filing with Department of Revenue. (1) Every employing unit shall make and file a quarterly report of taxes due under this chapter upon a combined quarterly tax report form prescribed by the Department of Revenue. The report shall be filed with the Department of Revenue at the times and in the manner provided by ORS 316.168 and 316.171
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(2) The report of taxes due under this chapter may be filed annually, in the time, form and manner prescribed by the Department of Revenue, if: (a) The employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a priva…
ORS 657.575 Repayment of default by nonprofit employing unit; conditions. (1) Notwithstanding any other provision of this chapter, when a nonprofit employing unit is found by the Director of the Employment Department to be in default with respect to payment of taxes required by this chapter, the nonprofit employing unit may elect to satisfy the deficiency together with any interest and penalties thereon, by making reimbursement payments into the Unemployment Compensation Trust Fund in an amount equivalent to the amount of regular benefits and one-half of extended benefits paid out to claimants who, during the period of noncompliance with this chapter, were paid wages by such nonprofit employing unit. However, the election to make reimbursement payments may not be made if the director finds that any part of the deficiency is due to an intent to postpone or avoid either payment of taxes due the Unemployment Compensation Trust Fund or the election to make reimbursement payments pursuant to ORS 657.505 (8)
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(2) Reimbursement payments made pursuant to this section shall be deemed to satisfy any deficiency, together with any interest and penalties thereon. If a nonprofit employing unit elects to make reimbursement payments under this section, any payments previously made to satisfy th…
ORS 657.601 Employment Department; duties. There is established an Employment Department. The department shall
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(1) Administer the unemployment insurance laws of this state to support Oregonians during periods of unemployment; (2) Provide for the operation of a statewide employment service, including the establishment and maintenance of a system of public employment offices to promote empl…
ORS 657.605 [Repealed by 1959 c.583 §24]
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[Repealed or reserved.]
ORS 657.606 [1959 c.583 §2; repealed by 1969 c.597 §281]
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[Repealed or reserved.]
ORS 657.608 Director; term; responsibility for service programs and long-range planning; compensation. (1)(a) The Employment Department shall be under the supervision and control of a director appointed by the Governor
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(b) The term of office of the Director of the Employment Department is four years, but the director may be removed at any time during a term at the pleasure of the Governor. (c) The appointment of the director is subject to confirmation by the Senate in the manner provided in ORS…
ORS 657.610 Director; powers and duties; rules. The Director of the Employment Department may
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(1) For purposes of administration and control, and with the approval of the Governor, organize and reorganize the department in whatever manner the director considers appropriate to carry out the duties, functions and powers of the department. (2) Appoint all subordinate officer…
ORS 657.615 Investigations and recommendations to legislature. The Director of the Employment Department may
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(1) Carry on investigations of the operation of unemployment insurance in Oregon, including related subjects and publish the results thereof. (2) Investigate the operations of the fund, the relation of contribution rates to the risks of unemployment, the adequacy of contribution …
ORS 657.620 Determination of adequate fund reserve; modification of benefits and eligibility regulations in case of emergency. (1) The Director of the Employment Department shall, from time to time, after investigation, reasonable public notice, and a public hearing at which any interested party is afforded an opportunity to be heard, determine or redetermine what amount of reserve reasonably is needed in the fund to assure the payment of benefits under this chapter
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(2) In the event of general and extended unemployment, such that the reserve of the fund is reduced below the amount of reserve so determined, the director may declare an emergency and announce a modified scale of benefits, an increased waiting period or other changes in the rule…
ORS 657.625 Publication of rules, reports and information on Employment Department law. (1) The Director of the Employment Department shall cause to be printed in proper form for distribution the classification, rates, rules, regulations and rules of procedure and furnish the same to any person upon application therefor. The fact that such classifications, rates, rules, regulations and rules of procedure are printed ready for distribution to all who apply for the same, shall be a sufficient publication of the same as required by this chapter
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(2) The director may also publish from time to time any special reports of the results of any investigation which the director may have conducted. (3) The director shall publish in suitable form information concerning the rights of employees under this chapter and such other info…
ORS 657.630 Quasi-judicial powers in administrative hearings. The Director of the Employment Department may act in the director’s own behalf or by any of the duly authorized agents or assistants of the director in the following
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(1) To hold sessions at any place within the state. (2) To administer oaths. (3) To issue and serve by the director’s representative, or by any sheriff, subpoenas for the attendance of witnesses and the production of papers, contracts, books, accounts, documents and testimony. Th…
ORS 657.635 Circuit court to enforce obedience to subpoenas. The circuit court for any county or the judge thereof, on application of the Director of the Employment Department or any of the assistants of the director, shall compel obedience to subpoenas issued and served pursuant to ORS 657.630 and punish disobedience of any such subpoena or any refusal to testify at any session authorized in this chapter, or to answer any lawful inquiry of said director or any of the assistants of the director, in the same manner as a refusal to testify in the circuit court or the disobedience of the requirements of a subpoena issued from said court is punished
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[Repealed or reserved.]
ORS 657.640 Attorney General to represent director. Upon request of the Director of the Employment Department, the Attorney General or, under the direction of the Attorney General, the district attorney of any county, shall institute or prosecute actions or proceedings for the enforcement of this chapter, when such actions or proceedings are within the county in which such district attorney was elected, and shall defend in like manner all suits, actions and proceedings brought against the director in the official capacity of the director. [Amended by 1971 c.418 §19]
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[Repealed or reserved.]
ORS 657.642 Alternative remedies for collection of taxes, interest and penalties; warrants; execution by sheriff. (1) In any case in which the Director of the Employment Department may bring a civil action for the collection of taxes, interest and penalties under this chapter, the Employment Department may instead
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(a) Assess a collection charge of $5 if the sum of the tax, penalty and interest then due exceeds $10. (b) Issue a warrant for the amount of the tax with the added penalties, interest, collection charge and the sheriff’s cost of executing the warrant. A copy of the warrant shall …
ORS 657.645 [Repealed by 1959 c.583 §24]
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[Repealed or reserved.]
ORS 657.646 Use of warrant to collect amount of judgment. In any case in which a judgment is rendered in favor of the Employment Department for amounts due under this chapter, the Director of the Employment Department may issue a warrant to collect the amount of the judgment. [2005 c.336 §2]
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[Repealed or reserved.]
ORS 657.650 [Amended by 1983 c. 522 §8; repealed by 1993 c.344 §11]
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[Repealed or reserved.]
ORS 657.652 Certificate as evidence in proceeding. In any action, suit or proceeding brought by or against the Director of the Employment Department a certificate attested to by the director or the authorized representative of the director showing the amount of contributions, interest and penalties due from an employing unit shall be prima facie evidence of the payment by the employing unit of the amount of wages for employment set forth therein, of the levy of assessment, of the delinquency, and of the compliance by the director or the authorized representative of the director with all the provisions of this chapter relating to the computation and assessment of the contributions, interest and penalties specified in the certificate. [1963 c.354 §6 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)]
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[Repealed or reserved.]
ORS 657.655 Certified copies of records as evidence. If the original of any record, file, order, proceeding, decision, award or other document on file with the Employment Department is competent and admissible in evidence, a certified copy thereof furnished by the Director of the Employment Department under the seal of the department shall be received in evidence before the Employment Appeals Board or any deputy or officer thereof and in all courts. [Amended by 1959 c.583 §16; 1969 c.597 §184]
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[Repealed or reserved.]
ORS 657.657 Acquisition of land and offices. (1) Subject to the approval of the Director of the Oregon Department of Administrative Services, the Director of the Employment Department may acquire by purchase office buildings, make alterations, modifications or additions thereto, and purchase land and construct thereon office buildings suitable for use as local offices of the Director of the Employment Department. The Director of the Employment Department, with the approval of the Oregon Department of Administrative Services, may acquire by purchase office space for the central offices of the Employment Department and may expend such funds as may be necessary for the administration of such offices
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(2) Any agreement made for the purchase of property pursuant to this section shall be further subject to the approval of the Governor and shall not subject the state to liability for payment of the purchase price or any part or portion thereof except from moneys allocated to the …
ORS 657.660 Records and reports of employing units. (1) Every employing unit shall keep true and accurate records of all persons employed by it and such records of hours worked, wages paid and other statistics as prescribed by the Director of the Employment Department for the administration of this chapter
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(2) Such records shall be open to inspection by the director or an authorized representative of the director at any reasonable time. No person shall refuse to allow the director or authorized representative to inspect the payroll or other records or documents relative to the enfo…
ORS 657.662 [1959 c.598 §6; 1961 c.252 §5; 1967 c.435 §8; repealed by 1981 c.77 §14 (657.663 enacted in lieu of 657.662)]
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[Repealed or reserved.]
ORS 657.663 Penalty for failure by employer to file reports; amount; collection procedure; review of penalty. (1) If an employer fails to file a quarterly tax report or quarterly report of employees’ wages and hours of work by the 10th day of the second month following the end of the calendar quarter, the Director of the Employment Department, for the first such failure, shall send to the employer at the employer’s last-known address a written notice warning the employer that a subsequent failure to file a report could result in the imposition of a late filing penalty
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(2) If an employer, without good cause, fails to file a timely report within the three-year period immediately following a written warning sent pursuant to subsection (1) of this section, the employer may be assessed a late filing penalty in addition to other amounts due. (3)(a) …
ORS 657.665 Confidentiality of information. (1) Except as provided in subsections (2) to (5) of this section, all information in the records of the Employment Department pertaining to the administration of the unemployment insurance, employment service and workforce and labor market information programs
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(a) Is confidential and for the exclusive use and information of the Director of the Employment Department in administering the unemployment insurance, employment service and workforce and labor market information programs in Oregon. (b) May not be used in any court action or in …
ORS 657.670 [Amended by 1981 c.77 §16; 2005 c.618 §6; repealed by 2007 c.89 §2]
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[Repealed or reserved.]
ORS 657.672 [1959 c.405 §6; 1961 c.252 §6; repealed by 1963 c.354 §1 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672)]
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[Repealed or reserved.]
ORS 657.673 Disclosure of wage information to consumer reporting agency; conditions. (1) As used in this section
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(a) “Wage information” means the amount of wages as reported to the Employment Department by each employer as earned by a particular individual during the period, not to exceed 15 recorded quarters preceding the quarter in which the request for disclosure is made, and the name an…
ORS 657.675 [Amended by 1959 c.376 §1; renumbered 657.695]
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[Repealed or reserved.]
ORS 657.676 Reconsideration of determinations; conditions; rules; hearing and review. (1) Upon motion of the Director of the Employment Department or upon application of an interested employer, the director may reconsider a determination of employer subjectivity, tax rate or tax assessment, irrespective of whether the determination has become final. The director may reconsider a determination when there is evidence of
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(a) Computation errors; (b) Clerical errors; (c) Misinformation provided to a party by the Employment Department; (d) Facts not previously known to the department; or (e) Errors caused by misapplication of law by the department. (2) The reconsideration shall be accomplished by th…
ORS 657.678 [1959 c.376 §3; renumbered 657.700]
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[Repealed or reserved.]
ORS 657.679 Determination that employing unit or employment is subject to this chapter; notice; application for hearing. A determination of the Director of the Employment Department or the authorized representative of the director
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(1) As to whether an employing unit is an employer subject to this chapter, or (2) That services performed by an individual for an employer liable for reimbursement payments in lieu of taxes is employment subject to this chapter, shall become final 20 days after written notice of…
ORS 657.680 [Repealed by 1959 c.376 §4]
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[Repealed or reserved.]
ORS 657.681 Computation and assessment of employer contributions and interest; jeopardy assessments; application for hearing. (1) If an employer files a report for the purpose of determining the amount of contributions due under this chapter but fails to pay contributions or interest, the Director of the Employment Department or authorized representative may assess the amount of contributions or interest due on the basis of the information submitted and shall give written notice of the assessment to the employer mailed to the employer’s last-known address of record with the director. In the event that such report is subsequently found to be incorrect additional assessments may be made, subsection (5) of this section to the contrary notwithstanding
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(2) If an employer fails to file a report when required by the director for the purpose of determining the amount of contribution due under this chapter, the director or authorized representative may make an estimate based upon any information of the amount of wages paid for empl…
ORS 657.682 Assessments against reorganized business entity. (1) As used in this section, “reorganized business entity” means a business entity that, while operating substantially the same business as the employer, has been converted to a different form of business entity from that of the employer or has changed ownership from that of the employer, except that a business entity is not a “reorganized business entity” solely because of a transfer of assets or because of a transfer of an interest of an investor who has no right to manage the business entity, including, but not limited to, the interest of
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(a) A person that is solely a minority shareholder in a corporation; (b) A member of a manager-managed limited liability company; and (c) A limited partner of a limited partnership that does not participate in the control of the business of the limited partnership. (2) For any am…
ORS 657.683 Hearings on actions under ORS 657.480, 657.679, 657.681 and 657.682; decision of administrative law judge; amendment of decision. (1) An application for hearing under ORS 657.480, 657.679, 657.681 or 657.682 shall be in writing and shall state that a determination or assessment of the Director of the Employment Department or authorized representative is unjust or incorrect and that the employing unit requests a hearing. The application shall set forth the objections of the employing unit to the determination or assessment and the amount of contributions, if any, that the applicant admits to be due to the Employment Department. An application for a hearing to review an assessment made under ORS 657.681 (4) that was accompanied by a demand for a bond or deposit is not valid unless the bond or deposit is filed with the application in a form acceptable to the director or authorized representative
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(2) If a valid application for hearing is filed within the time provided by ORS 657.480, 657.679, 657.681 or 657.682, an administrative law judge shall review the determination or assessment and if requested by the employing unit shall grant a hearing unless a hearing has previou…