ORS 450.170¹
Levy of taxes

(1) Assessment and collection of property taxes within the district shall be made by the county officers charged with assessment and collection of other property taxes in the county in which the property lies.

(2) The district board shall fix the amount of money to be raised by taxation for district purposes and for the payment of the principal and interest of outstanding indebtedness of the district which will become due during the year.

(3) The district board shall, in the manner and time prescribed by law, transmit to the county assessor a statement of such taxes. If the board fails to levy a direct ad valorem tax sufficient to pay the interest on and the maturing principal of all outstanding general obligation bonds, the county board of any county in which any portion of the district is included shall levy such tax which shall be extended and collected the same as all other sanitary district taxes. [Amended by 1969 c.563 §16]

Atty. Gen. Opinions

Provision of sewer service to prop­erty outside boundaries of sanitary districts, (1980) Vol 41, p 183

Chapter 450

Notes of Decisions

Where city with home rule charter enacted ordinance imposing franchise fee on sanitary authority for use of city’s rights-of-way, ordinance operates concurrently with state law and is not preempted. Rogue Valley Sewer Services v. City of Phoenix, 262 Or App 183, 329 P3d 1 (2014), aff’d 357 Or 437, 353 P3d 581 (2015)

1 Legislative Counsel Committee, CHAPTER 450—Sanitary Districts and Authorities; Water Authorities, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors450.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 450, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano450.­html (2019) (last ac­cessed May 16, 2020).
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.
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