ORS 198.350¹
Financial statement

Within 60 days after receiving the notice provided by ORS 198.345 (Effect of failure to file certain reports) (1), the county board shall prepare a financial statement for the district and file it with the clerk. The financial statement shall include:

(1) The date of formation of the district.

(2) The date of the last election of officers, if any, and the names of the persons last serving as members of the governing board.

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

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

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

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

(7) The estimated cost of dissolution. [1971 c.267 §10]

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