2017 ORS 371.353¹
Establishment of zones within special road district

The district board of a special road district located in a county of between 3,000 and 3,500 square miles and with a population of between 100,000 and 200,000 may seek elector approval to divide the district into zones for the purpose of imposing and levying property taxes at a different rate and amount on the assessed value of all taxable property in each zone. The establishment of zones within a district under ORS 371.353 (Establishment of zones within special road district) to 371.357 (Ad valorem property taxation) must be based upon and reflect qualitative differences in the services provided by the district to the residents and their property in each zone. [2001 c.553 §2]

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.