Oregon § 371.110 Effect of change of district boundaries on road tax levy; filing boundary change with county assessor and Department of Revenue

Oregon Statutes

§ 371.110 — Effect of change of district boundaries on road tax levy; filing boundary change with county assessor and Department of Revenue

Oregon § 371.110

Vol.10

Title 31Highways, Roads, Bridges and Ferries

Ch. 371Road Districts and Road Assessment Plans

This text of Oregon § 371.110 (Effect of change of district boundaries on road tax levy; filing boundary change with county assessor and Department of Revenue) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 371.110 (2026).

Text

(1)If the boundaries of any road district are changed after the levy of any road tax in or for such road district and before the expenditure of the tax, provision shall be made by the county court for such expenditure in the localities contemplated at the time of levy, notwithstanding the change in boundaries.

(2)For purposes of ad valorem taxation, a boundary change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225.

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(1) If the boundaries of any road district are changed after the levy of any road tax in or for such road district and before the expenditure of the tax, provision shall be made by the county court for such expenditure in the localities contemplated at the time of levy, notwithstanding the change in boundaries.
(2) For purposes of ad valorem taxation, a boundary change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225.