(1) A surplus is unclaimed property under ORS 98.302 to 98.436.
(2)(a) Except as provided in paragraph (b) of this subsection, the governing body of the county shall file the report, and deliver the surplus, in the amount determined under ORS 312.530, to the State Treasurer for deposit, as provided in ORS 98.352.
(b) Notwithstanding ORS 98.352 (4), the governing body shall file the report and deliver the surplus within 30 days after the date on which the surplus is determined.
(3) The report shall include:
(a) The information required under ORS 98.352 (2); and
(b) An itemized accounting of all allowable costs charged against the property when determining the surplus under ORS 312.530 (4).
(4) The State Treasurer may adopt rules governing the reports required under this section.
(5)(a) Except as provided in paragraph (b) of this subsection, no person may maintain an action for damages incurred as a result of the performance of duties or exercise of authority under ORS 312.500 to 312.560 by the State Treasurer or the respective officers, employees or agents of the State Treasurer and the several counties.
(b) The immunity provided in paragraph (a) of this subsection does not apply to the liability of any person for damages resulting from gross negligence, fraud or abuse.