2017 ORS 198.900¹
Content of petition for annexation, merger or consolidation

(1) A petition for annexation, merger or consolidation may include a debt distribution plan to be voted upon as a part of the proposal. The plan may provide for any distribution of indebtedness and may require that the annexing district and any territory annexed, or merging or consolidating districts and any city to be joined to the surviving or successor district, remain solely liable for all or any portion of any indebtedness outstanding at the time of the annexation, merger or consolidation.

(2) If the merger or consolidation is approved, the district board of the successor or surviving district shall, in accordance with the plan, levy taxes and assessments for the liquidation of any prior existing indebtedness. Such a levy shall be subject to the principal Act of the consolidated or merged district. [1971 c.727 §45; 1983 c.142 §7; 2011 c.369 §4]

Atty. Gen. Opinions

Disposi­tion of district prop­erty upon dissolu­tion, (1972) Vol 35, p 1059; dissolu­tion of insolvent district, (1972) Vol 35, p 1117

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.