ORS 371.110
Effect of change of district boundaries on road tax levy

  • filing boundary change with county assessor and Department of Revenue

(1)

If the boundaries of any road district are changed after the levy of any road tax in or for such road district and before the expenditure of the tax, provision shall be made by the county court for such expenditure in the localities contemplated at the time of levy, notwithstanding the change in boundaries.

(2)

For purposes of ad valorem taxation, a boundary change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225 (Boundary changes). [Amended by 2001 c.138 §19]

Source: Section 371.110 — Effect of change of district boundaries on road tax levy; filing boundary change with county assessor and Department of Revenue, https://www.­oregonlegislature.­gov/bills_laws/ors/ors371.­html.

371.005
“County court” defined
371.055
Formation of road districts
371.060
Drainage districts and cities as separate road districts
371.065
Construction, maintenance and repair in drainage road district
371.067
Construction, maintenance and repair in city road district
371.070
Islands as separate road districts
371.075
Petition for grade change or other road improvement
371.097
Levy of taxes
371.105
Tax as special fund
371.110
Effect of change of district boundaries on road tax levy
371.305
Authority to form special road districts
371.318
Formation order to declare whether district board to be elected or appointed
371.323
Election of first commissioners
371.330
Appointment of first commissioners
371.336
Purpose and powers of district
371.338
District board of appointed commissioners
371.342
Officers of appointed district board
371.347
Alternative provisions for elected board of commissioners
371.349
District board of elected commissioners
371.351
Officers of elected district board
371.353
Establishment of zones within special road district
371.354
Notice and public hearing
371.356
Election to approve zones within special road district
371.357
Ad valorem property taxation
371.359
Filing boundary change with county assessor and Department of Revenue
371.360
Deposit of tax proceeds in bank
371.385
Certain tax limitations not in effect after August 22, 1969
371.405
Definitions for ORS 371.405 to 371.535
371.410
Formation of road assessment district in counties with 19,000 to 25,000 population
371.416
Election procedures
371.450
Election of district directors
371.455
Nominees declared elected if number equals positions to be filled
371.467
Special elections
371.470
Selection of board of directors’ president and secretary
371.475
General powers of board of directors
371.480
Contracts as to streets in cities
371.485
Authority of district over roads and highways
371.495
Declaration of legislative intent
371.500
Computing money to be raised by assessment
371.505
Copy of assessment resolution to county assessor
371.510
County assessor to furnish certificate of assessed valuation
371.512
Filing boundary change with county assessor and Department of Revenue
371.515
District to pay county for expenses
371.520
District excluded from other districts
371.530
Exclusion of land area from district
371.535
Disposition of funds of dissolved district
371.605
Definitions for ORS 371.605 to 371.660
371.610
Inapplicability of ORS 371.605 to 371.660 to state highways
371.615
Petition or resolution for improvement of roads in unincorporated areas
371.620
Signers of petition and objection in event of cotenancies
371.625
Investigation and estimation of cost of improvement by engineer
371.630
Notice to owners of engineer’s report
371.635
Court order for improvement
371.640
Engineer to compile improvement cost
371.642
Assessment of costs of sidewalk or curb construction and other improvements
371.645
Engineer to ascertain assessment
371.650
Certification of assessment
371.655
When assessment due, payable and delinquent
371.660
Delinquent list
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