2017 ORS 450.890¹
Collection of taxes
  • taxes as lien on property

(1) Taxes levied under ORS 450.885 (Tax levies on property in the authority) shall be collected at the same time and in the same manner as county taxes are collected and, when collected, shall be paid to the sanitary authority. Taxes collected to pay expenses or obligations of a particular area shall be credited to separate accounts or funds of the authority to be used for such purposes.

(2) The taxes shall be a lien upon the property against which they are levied and shall be of the same force and effect as other liens for taxes. Their collection shall be enforced by the same means as provided for the enforcement of liens for county property taxes. [1955 c.614 §40; 1975 c.122 §1; 2001 c.215 §9]

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 (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 450, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano450.­html (2017) (last ac­cessed Mar. 30, 2018).
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.