(2) The taxes shall be collected and accounted for in the same manner as other municipal taxes, and the collection enforced in the same manner as the other taxes of the county, except that the tax collector shall collect and account for the tax for operation and maintenance separate from the taxes levied by the district for other purposes. When paid to the county treasurer, all taxes or assessments levied and collected for operation and maintenance shall be carried in a fund to be known as the operation and maintenance fund. All warrants issued in payment for operation and maintenance shall be drawn against and paid out of that fund.
(3) Any land, title to which is vested in the state, including lands segregated under the Carey Act or state lands sold under contract, in any irrigation district, shall be subject to taxation by the district. The full amount of assessments due against the lands shall be paid to the district before the same is sold, resold or contract for sale executed. The public lands of the United States within the district, whether entered or unentered, shall be subject to taxation under the Act of Congress of August 11, 1916. [Formerly 545.452]
Structure 2021 Oregon Revised Statutes
Volume : 15 - Water Resources, Agriculture and Food
Chapter 545 - Irrigation Districts
Section 545.002 - Definitions.
Section 545.007 - Voting rights.
Section 545.025 - Purposes of irrigation district; process for formation.
Section 545.033 - Naming and division of districts.
Section 545.043 - Qualifications of directors; terms of office; oath.
Section 545.079 - Recording of order including lands in district; effect of order; appeal.
Section 545.089 - Redivision of district; election of directors.
Section 545.091 - Inclusion of lands not subject to charges of district.
Section 545.093 - Creation of subdistricts; purpose; change in subdistrict boundaries.
Section 545.095 - Charges or assessments for improvements within subdistrict.
Section 545.113 - State agency to pay assessment and charges or to petition for exclusion.
Section 545.123 - Redivision of district; election of director.
Section 545.135 - Elections subsequent to organization of district; election of directors.
Section 545.139 - Board of election; polls; ballots.
Section 545.163 - Procedures for conducting election by mail.
Section 545.167 - Division of district for election of directors; procedure.
Section 545.169 - Election of directors from newly created divisions.
Section 545.188 - Filling vacancy in office of director.
Section 545.189 - Recall of director; procedure; required number of signatures for recall petition.
Section 545.221 - Powers and duties of board as to management of district; water deliveries.
Section 545.237 - Right to enter upon lands for inspection and maintenance of water works.
Section 545.239 - Right to enter upon and acquire lands and water rights; right of condemnation.
Section 545.275 - Lien on crops for water supplied for irrigation; enforcement; attorney fees.
Section 545.305 - Election concerning acquisition of water works.
Section 545.319 - Elections on question of constructing improvement; resolution of directors.
Section 545.359 - Contracts with federal government for flood control works.
Section 545.367 - Authorization of sale of property, excess water or hydroelectric power.
Section 545.373 - Proceeds of sale; special fund; uses of moneys.
Section 545.385 - Certain lands may be assessed at different amounts; additional service charge.
Section 545.391 - Assessments for contracts with United States.
Section 545.471 - Charges for water supply; rates; collections and disbursements; basis of charges.
Section 545.487 - Pressurization charge; application to certain lands; apportionment.
Section 545.494 - Unpaid charge as lien on land; priority respecting other liens and claims.
Section 545.502 - Foreclosure; procedure; redemption after sale; attorney fees.
Section 545.507 - Borrowing for payment of operation and maintenance costs.
Section 545.508 - Moneys collected; deposit; separation of funds; disbursements.
Section 545.513 - Resubmission of questions to electors; contracts not requiring vote.
Section 545.519 - Issuance of bonds; cancellation of bonds.
Section 545.539 - Bond sinking funds; other funds.
Section 545.541 - Retirement of bonds prior to maturity.
Section 545.555 - Holding election; notice.
Section 545.557 - Bonds; maturities; reserves; interest; trustees.
Section 545.571 - Notice of determination; publication; contents.
Section 545.575 - Order determining benefits; order of assessment; "benefit surplus" defined.
Section 545.577 - Notice of proceedings; appeal to circuit court; notice and summons.
Section 545.579 - Pleadings; trial; appeal; finality of assessment order.
Section 545.599 - Five-year additional assessment; emergency assessments; emergency fund.
Section 545.607 - Retirement of bonds before maturity.
Section 545.631 - Consent of creditors to refunding of indebtedness.
Section 545.637 - Hearing on petition; judgment; trustee.
Section 545.645 - Terms of contract; parties; execution.
Section 545.655 - Notice of petition and terms of contract; failure to file dissent; effect.
Section 545.659 - Hearing on petition; judgment; trustee.
Section 545.675 - Parties to contract; execution.
Section 545.685 - Establishing bank account for payment of labor and emergency expenses.