ORS 264.220
Disposal of taxes levied when organization declared invalid


When an attempt has been made to organize a district under the provisions of this chapter and subsequently by a judgment of a court of competent jurisdiction it has been declared that the organization is invalid, but prior to such judgment the invalid organization has levied taxes, the funds derived from the levy shall be disposed of as follows:

(1)

If the area embraced in the invalid organization is embraced in a subsequently created organization composed of unincorporated or incorporated territory, or combinations thereof, for the purpose of furnishing domestic water to the inhabitants thereof, the custodian of the taxes collected for the invalid organization shall turn them over to the subsequent organization to be used only for the purpose of furnishing domestic water to such inhabitants.

(2)

If the subsequent organization does not embrace all territory embraced in the invalid organization, such taxes as have been collected from the levy upon property in areas not embraced in the subsequent organization shall be refunded to the payers thereof by the custodian of the taxes before the balance is turned over to the subsequent organization.

(3)

If no such subsequent organization is created to provide domestic water for the inhabitants of such an area, within a period of two years after the entry of the judgment of invalidation, the taxes collected shall be refunded by the custodian of them to the taxpayers who paid them. [Amended by 2003 c.576 §409]

Source: Section 264.220 — Disposal of taxes levied when organization declared invalid, https://www.­oregonlegislature.­gov/bills_laws/ors/ors264.­html.

264.010
Definitions
264.015
Application of ORS chapter 255
264.110
Formation of domestic water supply district
264.114
Annexation where water supply affected by wildfire emergency
264.210
General powers of district
264.220
Disposal of taxes levied when organization declared invalid
264.240
Eminent domain authority
264.250
Authority to borrow money and issue general obligation bonds
264.260
Issuance of revenue bonds
264.270
Issuance of refunding bonds
264.280
Bond sale procedure
264.300
Tax assessment, levy and collection
264.306
Regulations concerning use of water and district property
264.308
Requiring cash deposits of water users
264.310
Rates for water furnished
264.312
Increasing water rates
264.314
Shutting off water if delinquent in payment of water bill
264.320
Refund of cost of water main extension
264.330
Hydrants for fire protection
264.335
Authority to exercise powers of sanitary district
264.336
Exercise of sanitary district powers in territory covered by 2020 major disaster declaration related to wildfires
264.340
Purchase and maintenance of fire equipment
264.342
Adoption of fire prevention code
264.344
Scope of fire prevention code
264.346
Violation of code or failure to remove hazards prohibited
264.348
Copies of code to be filed with Department of State Fire Marshal and posted at fire stations
264.349
Revoking authority to furnish fire protection services
264.350
Street lighting system
264.352
Drainage work
264.360
Cooperative agreements
264.362
Initiation of proceedings
264.364
Board action on report
264.366
Declaration of intention
264.368
Manner of doing work
264.370
Hearing
264.372
Methods of assessment
264.374
Appeal from assessment
264.376
Notice of assessment
264.378
Assessment lien records
264.380
Errors in assessment calculations
264.382
Deficit assessment
264.384
Excess assessment
264.386
Abandonment of proceedings
264.388
Guides in testing validity of proceedings
264.390
Reassessment
264.394
Enforcement of assessment lien
264.410
Board
264.417
Position numbers for commissioners
264.420
Calling of special elections
264.430
Proceedings of board
264.470
Deposit and withdrawal of moneys
264.480
Board of commissioners after merger or consolidation
264.505
Agreement to supply additional water prior to approval of annexation petition
264.540
Fire hydrants in city joined or annexed to district
264.550
Contracts between district and city joined or annexed to district
264.560
Permissible services
264.810
Employees’ retirement system authorized
264.820
Budgeting for retirement system
264.830
Employee contributions
264.840
Limitation on membership
264.875
Assumption of debts and obligations of district upon dissolution
264.990
Penalties
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