Section 477.300 - Use of funds in State Forestry Department Account for capital outlay expenditures of district(1) Moneys available at any time in the State Forestry Department Account for the purposes of this chapter, particularly ORS 477.205 to 477.281, which moneys are not specifically obligated for other purposes, may be used by the forester with the approval of the State Board of Forestry for capital outlay expenditures in any forest protection district. Prior to the making of such capital outlay expenditures, the forester and board may specify that the account shall be reimbursed for all or a part of such expenditures, over a period not to exceed 10 years, from any one or a combination of the following sources: (a) Forest patrol assessments of the district involved.(b) Moneys derived from an association under ORS 477.406.(c) Moneys derived from municipal, county, state or federal agencies under this chapter, for the protection of their forestland from fire.(2) Any reimbursement of capital outlay expenditures required by the forester and board under subsection (1) of this section shall be a pro rata amount from the source or sources involved, based upon forestland acreage being protected in the district for which the expenditures are made.