ORS 558.345¹
Disposal of taxes levied when organization declared invalid

When an attempt has been made to organize a district under the provisions of ORS 558.200 (Definition of “county court”) to 558.440 (Special elections) and subsequently by a judgment of a court it has been declared that the organization is invalid, but prior to such judgment the invalid organization has levied taxes, the funds derived from the levy shall be disposed of as follows:

(1) If the area embraced in the invalid organization is embraced in a subsequently created organization composed of unincorporated or incorporated territory, or combinations thereof, for the purpose of weather modification, the custodian of the taxes collected for the invalid organization shall turn them over to the subsequent organization to be used only for the purpose of weather modification.

(2) If the subsequent organization does not embrace all territory embraced in the invalid organization, such taxes as have been collected from the levy upon property in areas not embraced in the subsequent organization shall be refunded to the payers thereof by the custodian of the taxes before the balance is turned over to the subsequent organization.

(3) If no such subsequent organization is created for weather modification, within a period of two years after the entry of the judgment of invalidation, the taxes collected shall be refunded by the custodian of them to the taxpayers who paid them. [1969 c.698 §19; 2003 c.576 §522]

1 Legislative Counsel Committee, CHAPTER 558—Weather Modification, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors558.­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