(1) The amount determined to be due under ORS 308A.368 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370.
(2) The amounts under ORS 308A.368 shall be added to the tax extended against the entire parcel of land of which the riparian land is a part on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property taxes. [Formerly 308.799]
Section: Previous 308A.350 308A.353 308A.356 308A.359 308A.362 308A.365 308A.368 308A.371 308A.374 308A.377 308A.380 308A.383 308A.400 308A.403 308A.406 NextLast modified: August 7, 2008