Oregon Revised Statutes Protection from Fire § 477.232

(1) Actual costs incurred by the forester in the prevention and suppression of fire on grazing land or timberland located within a forest protection district, in excess of the amount budgeted as required by ORS 477.230, but not including those costs eligible for equalization by the Oregon Forest Land Protection Fund, shall be, without regard to proceedings for the collection of the costs:

(2) Budgeted amounts not expended may be carried forward as a credit to the assessment rate for the ensuing year.