apportion

  • "Apportion" means to determine the proportionate share of any assessment which is to be borne by a tract of land subject to assessment or to determine the proportionate share of any charge which is to be borne by the owner or occupant of a tract of land. The determination shall be made by calculating the percentage ratio of the appraised benefits of a tract of land to the total appraised benefits accruing to all tracts of land, or owners and occupants thereof, subject to the assessment or charge and allocating to the tracts of land, or owners and occupants, the same percentage of the total sum of money to be raised by the assessment or charge.

    Oregon Legislature 1