Oregon Revised Statutes Revenue and Taxation § 311.060

Before entering upon the duties the tax collector shall give a bond, issued by some responsible surety company, or given by some responsible surety or sureties as approved by the county court, conditioned for the faithful performance of the duties as tax collector, in the amount the county court directs. The premium for the bond, if issued by a surety company, shall be paid by the county court. In all counties the bond shall be additional and cumulative to any other bond given by the officer or employee under any other statute, to which resort may be had, in case of failure or default of the duties as tax collector, if the bond required by this section is unenforceable or insufficient.