Oregon Statutes - Chapter 545 - Irrigation Districts - Section 545.603 - Entry on assessment roll; lien on land; collection; disposal of moneys collected; liability of land sold for taxes; exception.

Not later than December 1 of each year, the county clerk shall furnish to the county assessor a copy of all assessments shown on the bond lien docket that were levied against property within the irrigation district in the county of the county clerk and that shall become due and payable during the coming calendar year. The assessor shall enter the assessments on the assessment roll in the same manner as other assessments of the district are entered. The assessments so entered shall continue as a lien against the tracts and parcels of land described in the assessment roll and shall be collected in the same manner and at the same time that other taxes are collected. If unpaid, the procedure for the collection of the assessments shall be the same as that provided by law for the collection of irrigation taxes and assessments. Except as otherwise provided by law, all moneys paid to the county treasurer on any assessments levied under ORS 545.565 to 545.621, and all moneys collected by the tax collector in any county on such assessments, shall be paid to the county treasurer and kept by the county treasurer in a special bond fund for the payment of the principal and interest on bonds as the bonds become due. The purchaser of any tracts or parcels of land at a sale for any delinquent state, county or municipal taxes, or irrigation assessments, shall take the tracts or parcels free and clear of any assessment that has been entered upon the assessment roll under this section and that has been included in the amount for which the tract was sold. However, the lien of the portion of the assessment created by ORS 545.589 that has not been so entered and included shall not in any manner be affected by the sale, and every purchaser shall take the lands subject to that lien. [Formerly 545.268]

Section:  Previous  545.594  545.595  545.596  545.598  545.599  545.600  545.602  545.603  545.604  545.606  545.607  545.608  545.610  545.611  545.612  Next

Last modified: August 7, 2008