Oregon § 547.475 List of assessments and apportionments

Oregon Statutes

§ 547.475 — List of assessments and apportionments

Oregon § 547.475

Vol.15

Title 45Water Resources; Irrigation, Drainage, Flood Control, Reclamation

Ch. 547Drainage Districts

This text of Oregon § 547.475 (List of assessments and apportionments) 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. § 547.475 (2026).

Text

The board of supervisors shall prepare a list or record of assessments and apportionments, giving the description of the ownership or holdings of each person therein assessed, which shall be certified by the board in the manner provided in ORS 310.060 not later than June 15 of each year to the county assessor of each county in which lands of the district are situated. The county assessor shall enter the assessment upon the county assessor’s roll against the property therein described, in the same manner as other municipal taxes are entered by the county assessor.

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The board of supervisors shall prepare a list or record of assessments and apportionments, giving the description of the ownership or holdings of each person therein assessed, which shall be certified by the board in the manner provided in ORS 310.060 not later than June 15 of each year to the county assessor of each county in which lands of the district are situated. The county assessor shall enter the assessment upon the county assessor’s roll against the property therein described, in the same manner as other municipal taxes are entered by the county assessor.