(1) If the area embraced in the invalid organization is embraced in a subsequently created organization composed of unincorporated or incorporated territory, or combinations thereof, for the purpose of furnishing domestic water to the inhabitants thereof, the custodian of the taxes collected for the invalid organization shall turn them over to the subsequent organization to be used only for the purpose of furnishing domestic water to such inhabitants.
(2) If the subsequent organization does not embrace all territory embraced in the invalid organization, such taxes as have been collected from the levy upon property in areas not embraced in the subsequent organization shall be refunded to the payers thereof by the custodian of the taxes before the balance is turned over to the subsequent organization.
(3) If no such subsequent organization is created to provide domestic water for the inhabitants of such an area, within a period of two years after the entry of the judgment of invalidation, the taxes collected shall be refunded by the custodian of them to the taxpayers who paid them. [Amended by 2003 c.576 §409]
Structure 2021 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 264 - Domestic Water Supply Districts
Section 264.010 - Definitions.
Section 264.015 - Application of ORS chapter 255.
Section 264.220 - Disposal of taxes levied when organization declared invalid.
Section 264.250 - Authority to borrow money and issue general obligation bonds; place of payment.
Section 264.300 - Tax assessment, levy and collection.
Section 264.312 - Increasing water rates; hearing; notice.
Section 264.335 - Authority to exercise powers of sanitary district.
Section 264.344 - Scope of fire prevention code.
Section 264.349 - Revoking authority to furnish fire protection services; consequences.
Section 264.360 - Cooperative agreements; bonding power.
Section 264.362 - Initiation of proceedings; survey and report of project.
Section 264.366 - Declaration of intention; notice of improvement and hearing.
Section 264.370 - Hearing; assessment ordinance.
Section 264.372 - Methods of assessment; alternative financing.
Section 264.394 - Enforcement of assessment lien.
Section 264.410 - Board; qualification; terms.
Section 264.417 - Position numbers for commissioners; certification of position number.
Section 264.430 - Proceedings of board; election of officers; employment of personnel.
Section 264.470 - Deposit and withdrawal of moneys; annual reports; records.
Section 264.550 - Contracts between district and city joined or annexed to district.
Section 264.560 - Permissible services; agreement required.
Section 264.810 - Employees’ retirement system authorized.
Section 264.820 - Budgeting for retirement system.
Section 264.875 - Assumption of debts and obligations of district upon dissolution.