(1) At least once in each year the board of directors of an irrigation district that has provided for the collection of its own incurred charges as provided by ORS 545.482 (Authorization of method for billing and collecting incurred charges) to 545.508 (Moneys collected), by resolution, shall make a computation of the total amount of money necessary to be raised by the district for the ensuing year for the purpose of carrying out the Irrigation District Law, including an allowance for delinquencies in collections. When making the computation, the board shall consider the amounts of money necessary for:
(a) The care, operation and maintenance of district facilities;
(b) Reasonable reserve funds for major maintenance, improvement and replacement of capital improvements and facilities;
(c) The acquisition of land or water rights;
(d) Bond or interest payments, or payments due or to become due to the United States or the State of Oregon under any contract of the district with the United States or the State of Oregon; or
(e) Other expenses of the district.
(2) The resolution shall fix the time when the incurred charge becomes due and payable. The resolution shall also fix a time, within one year after the date the incurred charge becomes due and payable, after which the incurred charge becomes delinquent.
(3) The amount determined by the board shall be apportioned by the board to the lands owned or held by each person so that each acre of land in the district that is entitled to irrigation is required to pay the same amount, except as otherwise provided in ORS 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 545.487 (Pressurization charge). Land owned by a person constituting a fractional portion of an acre may be rounded to the next higher whole acre.
(4) A district that provides drainage or other services to lands that are not entitled to irrigation services from the district may, at the discretion of the districts board of directors, charge a different fee for the provision of those services.
(5) The annual incurred charges established by the resolution shall continue in effect from year to year until changed by a resolution of the board of directors.
(6) A person is deemed to have requested water and other services and improvements provided by the district if the person signed a petition requesting the formation of an irrigation district under ORS 545.025 (Purposes of irrigation district), requested that the land of the person be included in the district pursuant to ORS 545.057 (Petition for inclusion of lands within district) or paid an incurred charge on or before the delinquency date fixed by the resolution and the person has not:
(a) Excluded the land from the district pursuant to ORS 545.099 (Petition for exclusion of lands from district);
(b) Transferred all water rights from the land pursuant to ORS 540.505 (Definitions) to 540.585 (Temporary transfers within Deschutes River Basin) for the period of time that the incurred charge was incurred; or
(c) Otherwise requested that water and other services and improvements no longer be provided to the land.
(7) Notwithstanding subsection (3) of this section, if a person was denied approval to transfer all water rights from the land pursuant to ORS 540.523 (Temporary transfer of water right or permit) or 540.530 (Order authorizing change of use, place of use or point of diversion) or another provision for the period of time that the incurred charge was incurred, the district may assess an incurred charge against the person only if the incurred charge is based on the actual quantity of water used by the person. [Amended by 1987 c.694 §2; 1991 c.459 §423d; 1995 c.42 §113; 2001 c.476 §2]