ORS 547.455
Annual charge or assessment

  • computation
  • apportionment
  • liability of state lands
  • payment of assessments by bonds, coupons or warrants

(1)

The board of supervisors shall each year make a computation of the whole amount of money to be raised by the district through charges or assessments for the ensuing year for any purposes whatsoever in carrying out the provisions of the Drainage District Act, including maintenance and operation and estimated delinquencies on charges or assessments. This amount when determined by the board shall constitute an assessment upon all the land included in the district and shall be apportioned by the board in accordance with the report of the commissioners as confirmed or amended by the court as provided for in ORS 547.235 (Exceptions to report or assessment).

(2)

Any land owned by any person totaling less than one acre shall be charged or assessed as one acre.

(3)

Any land, the title to which is vested in the state, or state lands sold under contract in any drainage district, shall be subject to charge or taxation by the district, and the full amount of the charge or assessment due against such lands shall be paid to the district at the same times and in the same manner as other drainage district charges and assessments are paid.

(4)

The tax collector shall receive any past due bond of the drainage district or any past due interest coupon from any bond of the district in payment of any charge or assessment made for the purpose of paying bonds or bond interest of the district, and shall receive in payment of charges or assessments levied for operation and maintenance purposes any warrants drawn upon the operation and maintenance fund, such warrants received in payment of charges and assessments to be in order of issuance. [Amended by 1953 c.446 §3; 1991 c.459 §425j]

Source: Section 547.455 — Annual charge or assessment; computation; apportionment; liability of state lands; payment of assessments by bonds, coupons or warrants, https://www.­oregonlegislature.­gov/bills_laws/ors/ors547.­html.

547.005
Authority to form drainage district
547.010
Petition to form district
547.015
Verification and filing of petition
547.020
Fixing time and place of hearing
547.025
Filing of objections
547.030
Evidence at hearing
547.040
Application of Act of 1915 and amendments to districts organized under earlier laws
547.045
Public lands within district
547.050
Signing of petition by Governor
547.055
Attack on validity or boundaries of district
547.057
Drainage district activity as urban service
547.060
Scope of Drainage District Act
547.063
Definitions
547.065
Public hearing required
547.067
Powers of drainage district
547.069
Formation of drainage district by owners of certain lands permitted
547.071
Powers of drainage district officers and employees
547.073
Powers of board of supervisors
547.075
Contracts with federal government permitted
547.077
Powers of boards of supervisors west of the Cascade Mountains
547.079
Clogged or obstructed conditions
547.081
Repair of clogged or obstructed condition
547.083
Owner or occupant liable for repair expense
547.105
Election of supervisors
547.110
Annual meeting
547.112
Change in number of supervisors
547.115
Supervisor’s oath of office
547.120
Board of supervisors
547.125
Secretary as treasurer
547.130
Record of meetings, proceedings, certificates, bonds, acts
547.135
Removal of employees
547.140
Uniform charge to pay expenses of organizing district, surveys, assessing benefits and damages
547.150
Payment of claims
547.205
Appointment of engineer
547.210
Engineer’s report
547.215
Commissioners
547.220
Notice of appointment of commissioners
547.225
Assessment of benefits and damages by commissioners
547.230
Notice of report of commissioners
547.235
Exceptions to report or assessment
547.240
Dissolution of district if cost exceeds benefits
547.245
Reassessment of benefits
547.250
Changes in plan for reclamation
547.255
Objections to petition
547.260
Appointment of commissioners when plan amended
547.265
Amendment of plan where works or charge insufficient
547.305
Entry on land
547.310
Board authority regarding reclamation works
547.315
Connecting existing improvements
547.320
Powers of districts regarding irrigation works
547.325
Powers of districts under 1,000 acres regarding domestic water supply
547.355
Contracts with United States for reclamation by drainage or irrigation authorized
547.360
Payment of amounts due
547.405
Districts west of Cascades
547.410
Maintaining improvements
547.415
Failure of owner or occupant to act
547.420
Liability for cost of work
547.425
Prohibited practices
547.430
Civil liability for expense of removal of filth or obstruction
547.455
Annual charge or assessment
547.460
County, city and town lands subject to taxation, assessment or charges
547.465
Assessment or charge of low lands used for growing crops
547.470
Extra assessment or charge for lake drainage
547.475
List of assessments and apportionments
547.480
Collection of tax
547.482
Filing boundary change with county assessor and Department of Revenue
547.485
Governing body of county to make assessment and levy upon failure of supervisors to do so
547.490
Waiver of penalty or interest by certain districts
547.492
Alternative charge or assessment method
547.495
Crops bound by lien
547.500
Notice or claim of crop lien
547.505
Recording of crop lien claim by clerk
547.510
Form of crop lien claim
547.515
Removal of crops to another county
547.555
Bonds
547.560
Sale of bonds
547.565
Payment of bonds from assessments
547.570
Bond proceeds
547.575
Bond fund account
547.580
Retirement of bonds before maturity
547.605
Funding and refunding of debt
547.610
Sale or exchange of bonds
547.615
Tax for payment of interest and principal
547.620
Retirement of outstanding bonds
547.655
Authority to adopt alternative procedure
547.660
Exchange of refunding bonds for outstanding indebtedness
547.665
Numbering
547.670
Offer by holders of indebtedness to surrender evidences thereof or accept proportional payment
547.675
Lien on land assessed for bond payment
547.680
Emergency fund
547.685
Retirement of bonds before maturity
547.690
Judicial confirmation
547.695
Sale of lands for delinquent charges
547.697
Bond fund separate from district general fund
547.755
Part of district annexed to city to be withdrawn from district only by consent of voters
547.990
Penalties
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