ORS 523.420
Disposal of taxes levied by invalid district

When an attempt has been made to organize a district under the provisions of this chapter and subsequently by a judgment of a court it has been declared that the organization is invalid, but prior to such judgment the invalid organization has levied taxes, the funds derived from the levy shall be disposed of as follows:

(1)

If the area embraced in the invalid organization is embraced in a subsequently created organization composed of unincorporated or incorporated territory, or combinations thereof, for the purpose of furnishing geothermal heat to the inhabitants thereof, the custodian of the taxes collected for the invalid organization shall turn them over to the subsequent organization to be used only for the purpose of furnishing geothermal heat to such inhabitants.

(2)

If the subsequent organization does not embrace all territory embraced in the invalid organization, such taxes as have been collected from the levy upon property in areas not embraced in the subsequent organization shall be refunded to the payers thereof by the custodian of the taxes before the balance is turned over to the subsequent organization.

(3)

If no such subsequent organization is created to provide geothermal heat for the inhabitants of such an area, within a period of two years after the entry of the judgment of invalidation, the taxes collected shall be refunded by the custodian of them to the taxpayers who paid them. [1975 c.782 §4; 2003 c.576 §468]

Source: Section 523.420 — Disposal of taxes levied by invalid district, https://www.­oregonlegislature.­gov/bills_laws/ors/ors523.­html.

523.010
Definitions 523.015
Definitions for ORS 523.020 523.020
City as geothermal heating district 523.030
Formation of geothermal heating districts 523.040
Powers of district 523.050
Water and real property transactions 523.060
Cooperative agreements 523.070
Authority to perform drainage work 523.110
Regulations on use of geothermal heat 523.120
Deposit or other security for use of heat 523.130
Rates 523.140
Rate increase procedure 523.150
Termination of service for nonpayment of heating charge 523.160
Refund of heating service extension costs by owner of adjacent property 523.210
Special assessment for improvements 523.220
Action on special assessment report by board 523.230
Approval of special assessment report 523.240
Means of constructing improvement 523.250
Order to carry out or abandon improvement after public hearing 523.260
Method of assessment 523.270
Appeal of assessment 523.280
Notice of assessment to property owners 523.290
Entry of amount of assessment 523.310
Errors in assessment 523.320
Deficit assessment 523.330
Excess assessment 523.340
Abandonment of improvement 523.350
Restriction on rendering assessment invalid 523.360
Reassessment 523.380
Foreclosure of assessment lien 523.410
Ad valorem taxation 523.420
Disposal of taxes levied by invalid district 523.460
General obligation bonds 523.470
Revenue bonds 523.480
Refunding bonds 523.490
Issuance of bonds 523.510
Assumption of debts and obligations of district upon dissolution 523.610
Board 523.625
Election laws applicable 523.630
Meetings 523.640
Special election 523.660
District funds 523.670
Agreements between district and annexed or joined city 523.680
Employees’ retirement system 523.690
Payments to retirement plan fund 523.700
Employee contributions to retirement plan 523.710
Limit on eligible individuals in retirement plan
Green check means up to date. Up to date

Current through early 2024

§ 523.420’s source at oregon​.gov