In lieu of the provisions contained in ORS 553.535 to 553.580, a district may levy any one or all of the assessments provided in this chapter by an order of the board. The order shall state the description of the land assessed, the name of the owner of the land as such description and name appears on the records of the county assessor, the type and kind of assessment, the amount of the assessment due, which shall be certified by the board not later than July 15 of each year to the county assessor of each county in which lands of the district are situated. The county assessor shall enter the assessment upon the county assessor’s roll against the property therein described, in the same manner as other municipal taxes are entered by the county assessor. The collection of the assessment shall be coincident with collection of the state and county tax, and shall be governed by the laws relating thereto. [1965 c.623 §15]
Section: Previous 553.580 553.585 553.590 553.592 553.595 553.600 553.610 553.615 553.620 553.623 553.625 553.630 553.635 553.640 553.643 NextLast modified: August 7, 2008