2017 ORS 198.365¹
County board as trustees for inactive district
  • distribution of assets
  • levy of tax to meet debts
  • delivery of records

(1) If the county board finds that the district is not active and that there is no need for the district, the board shall thereupon constitute a board of trustees for the purpose of paying the debts and disposing of the property of the district.

(2) Any surplus funds and assets remaining to the credit of the district, after payment of the debts of the district, shall be credited to the county general fund available for general purposes. If the district was located in more than one county, the surplus shall be apportioned and turned over to each county in which the district was located. The funds and assets shall be apportioned according to the proportion in each county of the assessed valuation of taxable property in the district.

(3) If the assets of the district are insufficient to pay the debts of the district, the county board acting as a levying board for the district shall levy taxes, within the limits of the authority of the district, for the liquidation of the debts. If the only debt of the district is the cost of the proceedings conducted under ORS 198.345 (Effect of failure to file certain reports) to 198.365 (County board as trustees for inactive district), the county shall pay the cost of the proceedings.

(4) When the proceedings are completed, the county board shall deliver the books and records of the district to the county clerk. [1971 c.267 §13]

Chapter 198

Atty. Gen. Opinions

When rural fire protec­tion district may levy taxes on prop­erty within a forest protec­tion district, (1972) Vol 36, p 71

1 Legislative Counsel Committee, CHAPTER 198—Special Districts Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors198.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 198, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano198.­html (2017) (last ac­cessed Mar. 30, 2018).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.