2017 ORS 198.925¹
Findings of fact by district board

(1) When dissolution proceedings have been initiated, the district board shall make findings of fact that include:

(a) The amount of each outstanding bond, coupon and other indebtedness, with a general description of the indebtedness and the name of the holder and owner of each, if known.

(b) A description of each parcel of real property and interest in real property and, if the property was acquired for delinquent taxes or assessments, the amount of such taxes and assessments on each parcel of property.

(c) The amount of uncollected taxes, assessments and charges levied by the district and the amount upon each lot or tract of land.

(d) A description of the personal property and of all other assets of the district.

(e) The estimated cost of dissolution.

(2) The district board shall propose a plan of dissolution and liquidation.

(3) Within 30 days after initiation of the dissolution proceeding, the findings of fact and the proposed plan of dissolution and liquidation shall be filed in the office of the county clerk and shall be available for inspection by any interested person. [1971 c.727 §50; 2011 c.9 §21]

Atty. Gen. Opinions

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

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.