2017 ORS 371.065¹
Construction, maintenance and repair in drainage road district
  • tax levy

Any construction, maintenance and repairs on roads within the boundaries of a drainage road district shall be only on such public roads, as defined in ORS 368.001 (Definitions), within the district as are designated by order of the board of supervisors of the drainage district. The board of supervisors of such drainage district may cooperate with the county court in construction, maintenance and repairs on roads within the boundaries of the drainage district, and for this purpose may levy in any one year a tax on every acre of land in the district in the proportion that the acre is benefited by the proposed construction, maintenance or repair, but in no event to exceed $1 for any one acre. The amount of the tax shall be certified to the county assessor of each county in which lands of the district are situated, and thereafter collected in the same manner as the annual installment of drainage tax is certified and collected. [Amended by 1981 c.153 §71]

1 Legislative Counsel Committee, CHAPTER 371—Road Districts and Road Assessment Plans, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors371.­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.