(2) The assessments and interest are a lien upon the land against which the same are assessed from the date of the filing with the county clerk of the order of the county court for the improvement, as provided in ORS 371.635. Each parcel of land is deemed to be benefited by the improvement to the full amount of the assessment levied thereon. No transfer, sale or division of any such parcel, or change in the legal description thereof, in any way divests the lien from the original parcel and the whole thereof. Failing to enter the name of the owner or a mistake in the name of the owner does not in any way render void any assessment and does not in any way affect the lien on the land described. The lien has priority over all other liens and encumbrances whatsoever, except tax liens.
(3) Upon payment of the assessment in full, the county court shall satisfy the same by recording the satisfaction of lien in the County Clerk Lien Record, and the parcel of land charged with such assessment is thereby discharged from the lien. [Amended by 1955 c.773 §8; 1959 c.656 §2; 2001 c.577 §4]
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.