371.655 Whenassessment due, payable and delinquent; application of other statutes
371.660 Delinquentlist; execution and sale
GENERALPROVISIONS
371.005“County court” defined. As used in this chapter, unless the contextrequires otherwise, “county court” includes board of county commissioners.
COUNTYROAD DISTRICTS
371.055Establishment of road districts. For the purpose of improving countyroads, as defined in ORS 368.001, or public roads within the boundaries of acity or drainage district, numbered road districts may be formed fromcontiguous territory within the county. [Amended by 1971 c.727 §101; 1989 c.593§3]
371.060Drainage districts and cities as separate road districts. Every drainagedistrict consisting of 5,000 acres or more, and every city, shall constitute aseparate road district. The county court shall not divide such territory toinclude any of it in any other road district unless the people of the drainagedistrict or city, by majority vote at an election held pursuant to law, votethat the territory be included by the county court in a road district establishedby the county court. The county court may include in the road district of anydrainage district contiguous property adjoining or adjacent to such drainagedistrict, but in no event shall the total area added by the county court bemore than 50 percent of the area of the drainage district. [Amended by 2003c.802 §101]
371.065Construction, maintenance and repair in drainage road district; tax levy. Anyconstruction, maintenance and repairs on roads within the boundaries of adrainage road district shall be only on such public roads, as defined in ORS368.001, within the district as are designated by order of the board ofsupervisors of the drainage district. The board of supervisors of such drainagedistrict may cooperate with the county court in construction, maintenance andrepairs on roads within the boundaries of the drainage district, and for thispurpose may levy in any one year a tax on every acre of land in the district inthe proportion that the acre is benefited by the proposed construction,maintenance or repair, but in no event to exceed $1 for any one acre. Theamount of the tax shall be certified to the county assessor of each county inwhich lands of the district are situated, and thereafter collected in the samemanner as the annual installment of drainage tax is certified and collected. [Amendedby 1981 c.153 §71]
371.067Construction, maintenance and repair in city road district. Anyconstruction, maintenance and repairs on roads within the boundaries of a citythat constitutes an entire and separate road district under ORS 371.060 shallbe only on such public roads, as defined in ORS 368.001, within the district asare designated by order of the governing body of the city. The governing bodyof the city may cooperate with the county court in construction, maintenanceand repairs on roads within the boundaries of the city. [1989 c.593 §2; 2003c.802 §102]
371.070Islands as separate road districts. Any island or part thereof exceeding inarea 12 square miles and located in any one county hereby is constituted aseparate and distinct road district of the county.
371.075Petition for road improvement or grade change; investigation and report;granting petition.Upon the petition of 12 or a majority of the resident freeholders of any roaddistrict, approved by the roadmaster, praying for a change in grade or otherextensive improvements to a public road as defined in ORS 368.001, the countycourt shall instruct the county surveyor, engineer or roadmaster to proceed assoon as convenient to the place named in the petition and make suchinvestigations, surveys or estimates as the county court requires and reportthe same in writing to the county court, setting forth all material mattersnecessary to fully advise the county court. If the county court determines infavor of such improvement, it shall grant the petition and proceed to make thechange in grade or improvements. [Amended by 1981 c.153 §72]
371.080 [Repealed by1989 c.593 §5]
371.085 [Amended by1953 c.480 §3; repealed by 1989 c.593 §5]
371.097Levy of taxes; application of Local Budget Law. (1) A road districtmay assess, levy and collect each year an ad valorem tax on all taxableproperty within the road district.
(2)Ad valorem taxes authorized by this section shall be paid in money and shall belevied 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 districtfor each fiscal year in which ad valorem taxes are assessed and levied by thedistrict. [1987 c.667 §2]
371.105Tax as special fund; use of fund. (1) All tax moneys levied and collectedby the road district shall be credited and kept as a special fund by the countytreasurer to the account of the road district. No part of such fund shall betransferred or loaned.
(2)Except as provided in subsection (3) of this section, the whole amount of thetax moneys levied and collected by the road district shall be expended underthe supervision of the county court upon roads within the road districtboundary of the district voting the tax as the boundaries existed at the timethe tax was voted, and not elsewhere.
(3)The fund collected from taxes levied and assessed by a road district comprisingand constituted from a city, and from property situated within the city, shallbe expended under the supervision of the governing body of the city and notunder the supervision of the county court. This fund shall be paid over to thecity by the county treasurer when collected. [Amended by 1983 c.350 §240; 1985c.307 §3; 1987 c.667 §3; 1989 c.593 §4; 2003 c.802 §103]
371.110Effect of change of district boundaries on road tax levy; filing boundarychange with county assessor and Department of Revenue. (1) If theboundaries of any road district are changed after the levy of any road tax inor for such road district and before the expenditure of the tax, provisionshall be made by the county court for such expenditure in the localitiescontemplated at the time of levy, notwithstanding the change in boundaries.
(2)For purposes of ad valorem taxation, a boundary change must be filed in finalapproved form with the county assessor and the Department of Revenue asprovided in ORS 308.225. [Amended by 2001 c.138 §19]
371.655 Whenassessment due, payable and delinquent; application of other statutes
371.660 Delinquentlist; execution and sale
GENERALPROVISIONS
371.005“County court” defined. As used in this chapter, unless the contextrequires otherwise, “county court” includes board of county commissioners.
COUNTYROAD DISTRICTS
371.055Establishment of road districts. For the purpose of improving countyroads, as defined in ORS 368.001, or public roads within the boundaries of acity or drainage district, numbered road districts may be formed fromcontiguous territory within the county. [Amended by 1971 c.727 §101; 1989 c.593§3]
371.060Drainage districts and cities as separate road districts. Every drainagedistrict consisting of 5,000 acres or more, and every city, shall constitute aseparate road district. The county court shall not divide such territory toinclude any of it in any other road district unless the people of the drainagedistrict or city, by majority vote at an election held pursuant to law, votethat the territory be included by the county court in a road district establishedby the county court. The county court may include in the road district of anydrainage district contiguous property adjoining or adjacent to such drainagedistrict, but in no event shall the total area added by the county court bemore than 50 percent of the area of the drainage district. [Amended by 2003c.802 §101]
371.065Construction, maintenance and repair in drainage road district; tax levy. Anyconstruction, maintenance and repairs on roads within the boundaries of adrainage road district shall be only on such public roads, as defined in ORS368.001, within the district as are designated by order of the board ofsupervisors of the drainage district. The board of supervisors of such drainagedistrict may cooperate with the county court in construction, maintenance andrepairs on roads within the boundaries of the drainage district, and for thispurpose may levy in any one year a tax on every acre of land in the district inthe proportion that the acre is benefited by the proposed construction,maintenance or repair, but in no event to exceed $1 for any one acre. Theamount of the tax shall be certified to the county assessor of each county inwhich lands of the district are situated, and thereafter collected in the samemanner as the annual installment of drainage tax is certified and collected. [Amendedby 1981 c.153 §71]
371.067Construction, maintenance and repair in city road district. Anyconstruction, maintenance and repairs on roads within the boundaries of a citythat constitutes an entire and separate road district under ORS 371.060 shallbe only on such public roads, as defined in ORS 368.001, within the district asare designated by order of the governing body of the city. The governing bodyof the city may cooperate with the county court in construction, maintenanceand repairs on roads within the boundaries of the city. [1989 c.593 §2; 2003c.802 §102]
371.070Islands as separate road districts. Any island or part thereof exceeding inarea 12 square miles and located in any one county hereby is constituted aseparate and distinct road district of the county.
371.075Petition for road improvement or grade change; investigation and report;granting petition.Upon the petition of 12 or a majority of the resident freeholders of any roaddistrict, approved by the roadmaster, praying for a change in grade or otherextensive improvements to a public road as defined in ORS 368.001, the countycourt shall instruct the county surveyor, engineer or roadmaster to proceed assoon as convenient to the place named in the petition and make suchinvestigations, surveys or estimates as the county court requires and reportthe same in writing to the county court, setting forth all material mattersnecessary to fully advise the county court. If the county court determines infavor of such improvement, it shall grant the petition and proceed to make thechange in grade or improvements. [Amended by 1981 c.153 §72]
371.080 [Repealed by1989 c.593 §5]
371.085 [Amended by1953 c.480 §3; repealed by 1989 c.593 §5]
371.097Levy of taxes; application of Local Budget Law. (1) A road districtmay assess, levy and collect each year an ad valorem tax on all taxableproperty within the road district.
(2)Ad valorem taxes authorized by this section shall be paid in money and shall belevied 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 districtfor each fiscal year in which ad valorem taxes are assessed and levied by thedistrict. [1987 c.667 §2]
371.105Tax as special fund; use of fund. (1) All tax moneys levied and collectedby the road district shall be credited and kept as a special fund by the countytreasurer to the account of the road district. No part of such fund shall betransferred or loaned.
(2)Except as provided in subsection (3) of this section, the whole amount of thetax moneys levied and collected by the road district shall be expended underthe supervision of the county court upon roads within the road districtboundary of the district voting the tax as the boundaries existed at the timethe tax was voted, and not elsewhere.
(3)The fund collected from taxes levied and assessed by a road district comprisingand constituted from a city, and from property situated within the city, shallbe expended under the supervision of the governing body of the city and notunder the supervision of the county court. This fund shall be paid over to thecity by the county treasurer when collected. [Amended by 1983 c.350 §240; 1985c.307 §3; 1987 c.667 §3; 1989 c.593 §4; 2003 c.802 §103]
371.110Effect of change of district boundaries on road tax levy; filing boundarychange with county assessor and Department of Revenue. (1) If theboundaries of any road district are changed after the levy of any road tax inor for such road district and before the expenditure of the tax, provisionshall be made by the county court for such expenditure in the localitiescontemplated at the time of levy, notwithstanding the change in boundaries.
(2)For purposes of ad valorem taxation, a boundary change must be filed in finalapproved form with the county assessor and the Department of Revenue asprovided in ORS 308.225. [Amended by 2001 c.138 §19]
371.205 [Repealed by1969 c.50 §1]
371.210 [Repealed by1969 c.50 §1]
371.215 [Repealed by1969 c.50 §1]
371.220 [Repealed by1969 c.50 §1]
371.225 [Repealed by1969 c.50 §1]
371.230 [Repealed by1969 c.50 §1]
371.235 [Repealed by1969 c.50 §1]
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371.655 Whenassessment due, payable and delinquent; application of other statutes
371.660 Delinquentlist; execution and sale
GENERALPROVISIONS
371.005“County court” defined. As used in this chapter, unless the contextrequires otherwise, “county court” includes board of county commissioners.
COUNTYROAD DISTRICTS
371.055Establishment of road districts. For the purpose of improving countyroads, as defined in ORS 368.001, or public roads within the boundaries of acity or drainage district, numbered road districts may be formed fromcontiguous territory within the county. [Amended by 1971 c.727 §101; 1989 c.593§3]
371.060Drainage districts and cities as separate road districts. Every drainagedistrict consisting of 5,000 acres or more, and every city, shall constitute aseparate road district. The county court shall not divide such territory toinclude any of it in any other road district unless the people of the drainagedistrict or city, by majority vote at an election held pursuant to law, votethat the territory be included by the county court in a road district establishedby the county court. The county court may include in the road district of anydrainage district contiguous property adjoining or adjacent to such drainagedistrict, but in no event shall the total area added by the county court bemore than 50 percent of the area of the drainage district. [Amended by 2003c.802 §101]
371.065Construction, maintenance and repair in drainage road district; tax levy. Anyconstruction, maintenance and repairs on roads within the boundaries of adrainage road district shall be only on such public roads, as defined in ORS368.001, within the district as are designated by order of the board ofsupervisors of the drainage district. The board of supervisors of such drainagedistrict may cooperate with the county court in construction, maintenance andrepairs on roads within the boundaries of the drainage district, and for thispurpose may levy in any one year a tax on every acre of land in the district inthe proportion that the acre is benefited by the proposed construction,maintenance or repair, but in no event to exceed $1 for any one acre. Theamount of the tax shall be certified to the county assessor of each county inwhich lands of the district are situated, and thereafter collected in the samemanner as the annual installment of drainage tax is certified and collected. [Amendedby 1981 c.153 §71]
371.067Construction, maintenance and repair in city road district. Anyconstruction, maintenance and repairs on roads within the boundaries of a citythat constitutes an entire and separate road district under ORS 371.060 shallbe only on such public roads, as defined in ORS 368.001, within the district asare designated by order of the governing body of the city. The governing bodyof the city may cooperate with the county court in construction, maintenanceand repairs on roads within the boundaries of the city. [1989 c.593 §2; 2003c.802 §102]
371.070Islands as separate road districts. Any island or part thereof exceeding inarea 12 square miles and located in any one county hereby is constituted aseparate and distinct road district of the county.
371.075Petition for road improvement or grade change; investigation and report;granting petition.Upon the petition of 12 or a majority of the resident freeholders of any roaddistrict, approved by the roadmaster, praying for a change in grade or otherextensive improvements to a public road as defined in ORS 368.001, the countycourt shall instruct the county surveyor, engineer or roadmaster to proceed assoon as convenient to the place named in the petition and make suchinvestigations, surveys or estimates as the county court requires and reportthe same in writing to the county court, setting forth all material mattersnecessary to fully advise the county court. If the county court determines infavor of such improvement, it shall grant the petition and proceed to make thechange in grade or improvements. [Amended by 1981 c.153 §72]
371.080 [Repealed by1989 c.593 §5]
371.085 [Amended by1953 c.480 §3; repealed by 1989 c.593 §5]
371.097Levy of taxes; application of Local Budget Law. (1) A road districtmay assess, levy and collect each year an ad valorem tax on all taxableproperty within the road district.
(2)Ad valorem taxes authorized by this section shall be paid in money and shall belevied 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 districtfor each fiscal year in which ad valorem taxes are assessed and levied by thedistrict. [1987 c.667 §2]
371.105Tax as special fund; use of fund. (1) All tax moneys levied and collectedby the road district shall be credited and kept as a special fund by the countytreasurer to the account of the road district. No part of such fund shall betransferred or loaned.
(2)Except as provided in subsection (3) of this section, the whole amount of thetax moneys levied and collected by the road district shall be expended underthe supervision of the county court upon roads within the road districtboundary of the district voting the tax as the boundaries existed at the timethe tax was voted, and not elsewhere.
(3)The fund collected from taxes levied and assessed by a road district comprisingand constituted from a city, and from property situated within the city, shallbe expended under the supervision of the governing body of the city and notunder the supervision of the county court. This fund shall be paid over to thecity by the county treasurer when collected. [Amended by 1983 c.350 §240; 1985c.307 §3; 1987 c.667 §3; 1989 c.593 §4; 2003 c.802 §103]
371.110Effect of change of district boundaries on road tax levy; filing boundarychange with county assessor and Department of Revenue. (1) If theboundaries of any road district are changed after the levy of any road tax inor for such road district and before the expenditure of the tax, provisionshall be made by the county court for such expenditure in the localitiescontemplated at the time of levy, notwithstanding the change in boundaries.
(2)For purposes of ad valorem taxation, a boundary change must be filed in finalapproved form with the county assessor and the Department of Revenue asprovided in ORS 308.225. [Amended by 2001 c.138 §19]
