2017 ORS 545.355¹
Proceedings on extension or cancellation of payments due federal government

When an irrigation district under contract with the United States has levied any assessment for collection of money payable to the United States under the contract, if the Secretary of the Interior has, by agreement with the board of directors of the district, authorized the extension or cancellation of any payments due the United States by the cancellation of assessments already levied but remaining unpaid, the board of directors shall certify to the tax collector of the county in which the land is located a statement of the year and amounts assessed against each tract for which cancellation has been authorized. The tax collector upon receipt of the certificates shall, if the assessment remains unpaid, indorse upon the district’s assessment roll, “Corrected under certificate of board of directors,” and deduct and cancel from the assessment against each tract the amount of the assessment authorized to be canceled. [Formerly 545.176; 1997 c.170 §51]

1 Legislative Counsel Committee, CHAPTER 545—Irrigation Districts IRRIGATION DIST, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors545.­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.