2017 ORS 545.424¹
Validation of assessments
  • defective entry on assessment roll
  • lands partly outside district

When the assessments were made substantially in accordance with ORS 545.381 (Annual assessments), 545.385 (Certain lands may be assessed at different amounts), 545.387 (Assessment on benefit basis), 545.389 (Deduction for rights or property required by district), 545.391 (Assessments for contracts with United States) and 545.413 (Record of assessments and apportionments), all assessments made before May 24, 1933, against real property within any irrigation district by the board of directors of the district are hereby validated. The assessments shall be a lien upon the real property described in the assessment, notwithstanding that the assessments were not entered on the county assessment roll against the property described as provided by ORS 545.420 (Certification of assessments to county assessors). Any assessment levied against lands partly within and partly outside the boundaries of any irrigation district shall not be void because the lands are partly outside the district, but shall constitute a valid assessment against that portion of the lands described in the assessment lying within the boundaries of the irrigation district. [Formerly 545.456]

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.