(1) Taxes authorized by ORS 777.430 shall be levied in each year and returned to the county officer whose duty it is to extend the tax roll by the time required by law for city taxes to be levied and extended. The county officer whose duty it is to extend the county levy shall extend the levy of a port in the same manner as city taxes are extended.
(2) All taxes levied by a port become payable at the same time and shall be collected by the same officers as regular county taxes. The county officers collecting the taxes shall pay them to the treasurer of the port as provided by law. [Amended by 1971 c.728 §74]
Section: Previous 777.395 777.405 777.410 777.415 777.420 777.425 777.430 777.435 777.437 777.440 777.445 777.447 777.450 777.455 777.460 NextLast modified: August 7, 2008