(2) Such taxes shall be levied in each year and returned to the county officer whose duty it is to extend the tax levy as provided in ORS 310.060. All taxes levied by the district shall become payable at the same time and be collected by the same officer who collects county taxes and shall be turned over to the district according to law. The county officer whose duty it is to extend the county levy shall extend the levy of the district in the same manner as city taxes are extended. Property shall be subject to sale for nonpayment of taxes levied by the corporation in like manner and with like effect as in the case of county and state taxes.
(3) In taxation a district may classify property on the basis of services received from the district and prescribe different tax rates for the different classes of property. [Formerly 494.110; 1991 c.459 ยง444]
Structure 2021 Oregon Revised Statutes
Volume : 19 - Utilities, Vehicle Code, Watercraft, Aviation
Chapter 838 - Airport Districts
Section 838.005 - Definitions.
Section 838.020 - Governing body of district; first terms and meeting.
Section 838.025 - Election laws apply.
Section 838.030 - Officers of board; vacancies; rules of procedure.
Section 838.060 - Ad valorem taxation; special tax; collection.
Section 838.065 - General obligation bonds; amount; maturity; revenue bonds; issuance.