ORS 553.510
Special assessments


In order to raise the funds required by a district for the construction, purchase, operation, maintenance and improvement of works and facilities for purposes set forth in ORS 553.020 (Creation of water control districts) in any subdistrict, and in order to pay the general overhead and other expenses of a district which are not chargeable directly to any subdistrict, the lands benefited by any or all of such types of works and by the operation of the district shall be subject to special assessments of the following classes:

(1)

A preliminary assessment, which shall be levied for the purpose of defraying the expenses incurred by the district for organization of the district, for organization of subdistricts, and for defraying overhead costs and other expenses including purchases of rights of way, acquisition of land and payment of fees and services as may be incurred by the district prior to the time that construction assessments are levied or a tax is levied. A preliminary assessment shall be apportioned on the basis of the assessed valuation of property in the district. A preliminary assessment shall be not more than five-hundredths of one percent (0.0005) of the real market value of all taxable property within the district computed in accordance with ORS 308.207 (Computation of real market value for taxing or bonding limitations). No district shall levy a preliminary assessment for more than three years.

(2)

A construction assessment, which shall be levied for the purpose of defraying the cost of constructing or purchasing the works in each subdistrict. The construction assessment shall be levied as soon as the board is able to determine the probable cost of constructing or purchasing the works described in the engineering plan for a subdistrict or a construction assessment may be levied for the construction or purchase of works in accordance with any loan agreement with the government of the United States or the State of Oregon for money to be used in the construction or purchase of such works or in accordance with a purchase agreement entered into with the seller of such works. All construction assessments shall be paid in 10 equal annual installments and shall bear interest at a rate not to exceed six percent per annum until paid from the date the first installment of the assessment is due. Any landowner may make advance payments on the construction assessment levied against the lands of the landowner. The board may, in its discretion, decrease the amount of any annual installment and spread the payment of the construction assessment over a period longer than 10 years. Such decrease shall apply uniformly to all lands within the subdistrict. Whenever the board determines that the original construction assessment is not in an amount sufficient to pay the cost of constructing or purchasing the works described in the engineering plan for the subdistrict, the board shall assess a second construction assessment.

(3)

A maintenance and operation assessment, which shall be levied for the purpose of defraying the cost of maintaining and operating the works constructed within any subdistrict. On or before November 1 of each year the board shall determine the probable cost of maintaining and operating the works within each subdistrict during the ensuing calendar year.

(4)

An improvement assessment, which shall be levied for the purpose of defraying the cost of making improvements within a subdistrict. On or before November 1 of each year the board shall determine the probable cost of making any necessary improvements to any completed works within each subdistrict. No improvement assessment levied in any one year shall be greater in amount than one percent of all construction assessments levied against the same tract of land. In case of an emergency the board may, upon the approval of the owners of over half of the lands affected, levy, assess and collect a special improvement assessment. The board may, in its discretion, levy an improvement assessment within the limitations above provided in order to accumulate a fund to make improvements in future years. [Amended by 1959 c.605 §1; 1961 c.186 §8; 1965 c.623 §13; 1969 c.691 §8; 1991 c.459 §431]

Source: Section 553.510 — Special assessments, https://www.­oregonlegislature.­gov/bills_laws/ors/ors553.­html.

553.010
Definitions
553.020
Creation of water control districts
553.035
Application of election laws
553.070
Boundary change
553.090
Nature and powers of district
553.095
Entry upon land
553.105
Districts coterminous with 1969 districts
553.107
Effect of creation of districts under ORS 553.105
553.110
Vested water rights
553.210
Election of directors
553.220
Organization meeting
553.230
Powers and duties of board
553.240
County court as governing body
553.250
Authority to acquire and dispose of water works
553.270
Procedure on condemnation
553.280
Undertaking prior to entry as part of condemnation proceedings
553.290
Possession of land after commencement of proceedings
553.310
Creation of subdistrict
553.320
Engineering plan
553.330
Assessment for cost of works
553.340
Determination of benefits
553.350
Assessment of benefits and damages by appraisers
553.360
Hearing on report of appraisers
553.370
Reappraisal after construction of works
553.380
Reduction of benefits
553.510
Special assessments
553.520
Apportioning assessments
553.530
Disposition of funds received
553.535
Collection of charges and assessments by resolution of board
553.540
Assessments to be levied by order of board
553.550
Loans
553.560
Foreclosure of assessment
553.570
Withdrawal of land from foreclosure sale
553.580
Payment of state and county taxes by district
553.585
Claims
553.610
Assessments or taxes upon bond issue
553.615
Assessments by order of board
553.620
Ad valorem tax in lieu of assessment
553.623
Filing boundary change with county assessor and Department of Revenue
553.625
Levy and collection of tax authorized by ORS 553.620
553.630
Terms and conditions of bonds
553.635
Contract provisions for payment of government construction charges
553.640
Sale of bonds
553.643
Bond given for federal loan
553.645
Payment from annual taxes and assessments of bond-related amounts due government
553.650
Property liable for indebtedness of district
553.655
Bond elections in subdistricts
553.660
Tax or assessment as lien on property
553.665
Bond Fund
553.670
Process for issuance of bonds
553.710
Intergovernmental agreements
553.720
Manner of collecting tax
553.730
Limitation on tax levy
553.740
Issuance of warrants
553.750
Loan contracts with state or federal agencies
553.760
When land benefited by irrigation project
553.815
Judicial review of tax or assessment
553.850
Dissolution upon majority vote
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