(1) Taxes levied under ORS 450.885 shall be collected at the same time and in the same manner as county taxes are collected and, when collected, shall be paid to the sanitary authority. Taxes collected to pay expenses or obligations of a particular area shall be credited to separate accounts or funds of the authority to be used for such purposes.
(2) The taxes shall be a lien upon the property against which they are levied and shall be of the same force and effect as other liens for taxes. Their collection shall be enforced by the same means as provided for the enforcement of liens for county property taxes. [1955 c.614 §40; 1975 c.122 §1; 2001 c.215 §9]Section: Previous 450.860 450.865 450.867 450.870 450.875 450.880 450.885 450.890 450.895 450.897 450.900 450.905 450.910 450.915 450.920 Next
Last modified: August 7, 2008