2017 ORS 371.495¹
Declaration of legislative intent

It is the intent of the legislature that the districts authorized by ORS 371.405 (Definitions for ORS 371.405 to 371.535) to 371.535 (Disposition of funds of dissolved district) shall be special assessment districts and all taxable properties therein located shall be benefited in proportion to the assessed valuations of the various taxable properties therein as from time to time determined by the county assessment roll of the property. [Amended by 1955 c.227 §5]

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.