ORS 371.097¹
Levy of taxes
  • application of Local Budget Law

(1) A road district may assess, levy and collect each year an ad valorem tax on all taxable property within the road district.

(2) Ad valorem taxes authorized by this section shall be paid in money and shall be levied and collected in the same manner as other county taxes.

(3) Notwithstanding ORS 294.316 (Application) (5), 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) apply to the road district for each fiscal year in which ad valorem taxes are assessed and levied by the district. [1987 c.667 §2]

1 Legislative Counsel Committee, CHAPTER 371—Road Districts and Road Assessment Plans, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors371.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
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