2021 Oregon Revised Statutes
Chapter 371 - Road Districts and Road Assessment Plans
Section 371.105 - Tax as special fund; use of fund.

(2) Except as provided in subsection (3) of this section, the whole amount of the tax moneys levied and collected by the road district shall be expended under the supervision of the county court upon roads within the road district boundary of the district voting the tax as the boundaries existed at the time the tax was voted, and not elsewhere.
(3) The fund collected from taxes levied and assessed by a road district comprising and constituted from a city, and from property situated within the city, shall be expended under the supervision of the governing body of the city and not under the supervision of the county court. This fund shall be paid over to the city by the county treasurer when collected. [Amended by 1983 c.350 §240; 1985 c.307 §3; 1987 c.667 §3; 1989 c.593 §4; 2003 c.802 §103]

Structure 2021 Oregon Revised Statutes