ORS 548.505¹
Relevy and reassessment
  • manner and time

If any drainage or irrigation district assessment levied on any property liable thereto is prevented from being collected for any year by reason of any erroneous proceeding, or if such levy is adjudged void for want of form or manner of procedure, or otherwise, the same may be collected, relisted, reassessed and relevied in the manner and at the times provided for the collection, relisting and reassessment of taxes by the provisions of ORS 311.120 (Adding uncollected tax to tax for succeeding year).

1 Legislative Counsel Committee, CHAPTER 548—Provisions Applicable Both to Drainage Districts and to Irrigation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors548.­html (2019) (last ac­cessed May 16, 2020).
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. Currency Information