ORS 476.550

When any equipment is used pursuant to ORS 476.520 or 476.530 the state shall be liable for any loss thereof or damage thereto and shall pay any expense incurred in the operation or maintenance thereof. No claim for any such loss, damage or expense shall be allowed unless, within 60 days after it has been sustained or incurred, or within such extension of such time as may have been obtained from the Department of the State Fire Marshal, an itemized notice of such claim, under oath, is served by mail or personally upon the department and such loss, damage or expense shall be payable from the Emergency Fund of the state.