(2) Ad valorem taxes authorized by this section shall be paid in money and shall be levied and collected in the same manner as other county taxes.
(3) Notwithstanding ORS 294.316 (5), 294.305 to 294.565 apply to the road district for each fiscal year in which ad valorem taxes are assessed and levied by the district. [1987 c.667 §2]
Structure 2021 Oregon Revised Statutes
Volume : 10 - Highways, Military
Chapter 371 - Road Districts and Road Assessment Plans
Section 371.097 - Levy of taxes; application of Local Budget Law.
Section 371.105 - Tax as special fund; use of fund.
Section 371.336 - Purpose and powers of district.
Section 371.338 - District board of appointed commissioners; qualification; term; vacancies; oath.
Section 371.349 - District board of elected commissioners; qualification; term; vacancies; oath.
Section 371.354 - Notice and public hearing.
Section 371.356 - Election to approve zones within special road district.
Section 371.357 - Ad valorem property taxation; operating tax rate limits.
Section 371.360 - Deposit of tax proceeds in bank.
Section 371.385 - Certain tax limitations not in effect after August 22, 1969.
Section 371.405 - Definitions for ORS 371.405 to 371.535.
Section 371.416 - Election procedures; initiative and referendum.
Section 371.450 - Election of district directors; terms; oath; qualifications; vacancies.
Section 371.475 - General powers of board of directors.
Section 371.480 - Contracts as to streets in cities.
Section 371.605 - Definitions for ORS 371.605 to 371.660.
Section 371.625 - Investigation and estimation of cost of improvement by engineer.
Section 371.630 - Notice to owners of engineer’s report; filing objections.
Section 371.635 - Court order for improvement; recording; vacation of order and removal of lien.
Section 371.645 - Engineer to ascertain assessment; hearing on objections; court order.
Section 371.650 - Certification of assessment; recording order; lien.
Section 371.655 - When assessment due, payable and delinquent; application of other statutes.