ORS 198.345¹
Effect of failure to file certain reports

(1) If a special district for three consecutive years fails to file a report as required by ORS 294.555 (Filing copy of budget and certain documents with county assessor and Department of Revenue) or 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.555 (Short title) the Secretary of State or the Department of Revenue, as the case may be, shall notify the county board of the county where the district, or the greater portion of the assessed valuation of taxable property in the district, is located.

(2) Within 30 days after receiving the notice provided by subsection (1) of this section, the county board shall initiate proceedings to dissolve the special district as provided by ORS 198.345 (Effect of failure to file certain reports) to 198.365 (County board as trustees for inactive district).

(3) The county board may appoint three individuals, residents of the district, to assist in locating the assets, debts and records of the district. [1971 c.267 §§8,9; 1977 c.774 §14; 1979 c.286 §1]

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/­Archive/­2007ors198.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 198, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­198ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
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. Currency Information