2017 ORS 221.061¹
Election expenses

(1) When a majority of votes cast in an election held under this chapter for incorporation of a city favors incorporation, all expenses of the election and the preparation of the metes and bounds or legal description for the incorporation petition under ORS 221.040 (Hearing on petition to incorporate) (3)(a) shall be paid from the general fund of the newly incorporated city in the same manner that other claims against the city are paid.

(2) When a majority of votes cast in an election held under this chapter for incorporation of a city opposes incorporation, all expenses of the election and the preparation of the metes and bounds or legal description for the incorporation petition under ORS 221.040 (Hearing on petition to incorporate) (3)(a) shall be paid from the general fund of the county in the same manner that other claims against the county are paid. [1981 c.890 §9 (enacted in lieu of 221.060)]

1 Legislative Counsel Committee, CHAPTER 221—Organization and Government of Cities, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors221.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.