2015 ORS 477.960¹
Collection of assessment

(1) Insofar as applicable, the assessment levied under ORS 477.880 (Acreage assessment) shall be due and payable to the forester in like manner and procedure, including penalties and interest, as set forth for the collection of the protection costs provided in ORS 477.270 (Budgeted cost of forester to be lien). Wherever applicable, the assessment levied under ORS 477.880 (Acreage assessment) shall be combined with the budgeted cost certified to the county under ORS 477.270 (Budgeted cost of forester to be lien) as one amount for each account listed so that the officer in charge of the roll can extend the amounts on the assessment roll in a separate column in a single figure.

(2) The minimum assessment set forth in ORS 477.295 (Minimum assessment under ORS 477.270) shall be applied to the combined amount described in subsection (1) of this section. [1959 c.320 §5; 1961 c.689 §8; 1965 c.312 §4; 1967 c.179 §1; 1967 c.429 §43; 1985 c.759 §36; 1991 c.459 §417]


1 Legislative Counsel Committee, CHAPTER 477—Fire Protection of Forests and Vegetation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors477.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.