justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 545 — Irrigation Districts

ORS 545.385. Certain lands may be assessed at different amounts; additional service charge. (1) Notwithstanding ORS 545.381 or 545.482 to 545.508, an irrigation district that assesses land in the district under ORS 545.381 or 545.482 to 545.508 may assess any land within the district to which the district furnishes or supplies water for irrigation purposes and which: (a) Lies above the level of the canals or ditches of the district and is irrigated by pumping by the landowner; (b) Is irrigated by a partial, supplemental or intermittent supply of water from the district; (c) Is irrigated by impounded water of the district; or (d) Is irrigated by water of the district which is subject to prior use by other lands within the district. (2) The amount of the assessment on land described in subsection (1) of this section shall be an amount that the board determines to be just, taking into consideration the benefit to the land assessed and extra expenses, if any, of the landowner or holder in using such water. However, the amount may not exceed the amount assessed against irrigable acres lying below the level of the canals or ditches of the district. (3) Notwithstanding ORS 545.381 or 545.482 to 545.508, an irrigation district which assesses land in the district under ORS 545.381 or 545.482 to 545.508 may assess a service charge, in addition to the regular assessment, against subdivided and small tract lands that have appurtenant water rights and to which irrigation water is furnished or is available for delivery. A service charge authorized by this section shall be assessed against lands only when delivery of water to these lands requires operation, construction and maintenance costs substantially greater than operation, construction and maintenance costs involved in delivering water to the majority of other lands in the district. All such small tract or subdivided lands shall be placed in groupings rounded up to the next whole acre, and each grouping shall be assessed as a single class. [Formerly 545.433]
ORS Chapter 545 — Irrigation Districts

ORS 545.387. Assessment on benefit basis; determination of benefits. After an affirmative vote at any regular or special election called or held under the Irrigation District Law, a district issuing bonds may proceed to levy and collect assessments for any purposes of the irrigation district on a benefit basis instead of on the basis of the number of irrigable acres. The valuation of lands for determination of benefits shall be made by three competent, disinterested viewers appointed by the governing body of the county. The viewers shall classify the lands included in each ownership or smallest legal subdivision and fix the assessments according to the productive value of water and land prepared to receive water. The assessments shall be determined without regard to permanent improvements, such as buildings or orchards. When fixing the amount of assessments, the viewers shall provide proper deductions for partial water rights appurtenant to any tract of land within the district not furnished by the district. However, no change in method of assessment shall be made except with the consent of the holders of outstanding bonds. [Formerly
ORS Chapter 545 — Irrigation Districts

ORS 545.389. Deduction for rights or property required by district; assessments pending construction. (1) In fixing the proportionate part of the cost of the reclamation that each owner of land shall pay, the amount to be paid to any owner for easements, rights of way, water rights or other property or rights required by the district, may be deducted from the amount that the owner of the property or rights would otherwise be required to pay, and assessments for payment of the cost of the reclamation, and interest thereon, may be made accordingly. Property and rights so acquired shall not be vested in the district until bonds have been disposed of or means otherwise provided for reclamation of the land in the district. (2) Before completion of the project, the board may adjust the assessment so that the lands to which the district delivered water or could on demand have delivered water, during the preceding irrigation season, shall, in addition to their pro rata share of the remainder of the assessment, pay for the operation and maintenance of the constructed or partially constructed works through which the lands receive water. [Formerly 545.436]
ORS Chapter 545 — Irrigation Districts

ORS 545.391. Assessments for contracts with United States. (1) When a contract has been made with the United States, in addition to the amount determined and apportioned as provided in ORS 545.381, 545.385, 545.387 and 545.389, the board shall also fix the amount payable by each tract within the district, in accordance with the federal reclamation laws and the public notices, orders and regulations issued under the federal reclamation laws and in compliance with any contract made by the United States with the owners of the lands and with the contracts between the district and the United States. When the contract lands having a partial water right or partial rights in a system of irrigation, or irrigation and drainage, appurtenant to the lands, the amounts payable shall be according to the benefits to the lands, making due allowances for existing rights. The amounts so determined, fixed and apportioned shall constitute an assessment upon the lands of the district. (2) In irrigation districts which enter into a contract with the United States providing for the payment of charges to the United States upon the basis authorized by the Act of Congress of December 5, 1924, entitled An act making appropriations to supply deficiencies in certain appropriations for the fiscal year ending June 30, 1924, and prior fiscal years, to provide supplemental appropriations for the fiscal year ending June 30, 1925, and for other purposes, annual levies of assessments for the purpose of making payment to the United States under the contract may be made by the board on the basis provided for in that Act and the contract, either before or after judicial confirmation of apportionment of benefits. In such districts annual levies for the purpose of making construction payments to the United States may be made on the basis of the gross average annual acre-income of the lands of the district or divisions of the district, or classes of lands in the district, as such gross average annual acre-income is determined by the Secretary of the Interior, until the amount apportioned against each tract has been fully paid. [Formerly
ORS Chapter 545 — Irrigation Districts

ORS 545.393. Resolution concerning assessments for payment to United States; publication; collection by county officers. When an irrigation district has entered into a contract with the United States providing for payment to the United States under any federal reclamation law, the board of directors of the irrigation district, at any regular meeting that is not later than its meeting on the second Tuesday of September of any year, may enter a resolution fixing the date upon which computation shall be made of the necessary funds to be raised as provided in ORS 545.391 and the date when the board shall convene as a board of equalization. In the resolution, the board of directors may authorize the discounts that may be provided for in the contract between the district and the United States for payment of assessments in full on or before December 31 of the year in which the assessments are made. The board of directors shall make the levy of assessments in such amount that the discount can be allowed without reducing collections below the required amount. The resolution shall be published for two consecutive weeks in a newspaper in the county in which the office of the district is located. The resolution thereafter shall remain in full force and effect until revoked by the board. If the district does not collect its own assessments, the assessment shall be completed and the levy filed with the county assessor prior to November 30 of the year in which the assessment is made. After receipt of a certified copy of the resolution, the county officers charged with the collection of irrigation district assessments shall collect the assessments in accord with the provisions of the resolution. [Formerly 545.442]
ORS Chapter 545 — Irrigation Districts

ORS 545.395. Development of district by units; apportionment of assessments; inclusion of noncontiguous land; assessment of reclaimed or improved lands for district obligations. An irrigation district may provide for the reclamation, improvement or irrigation of the lands within the district in units. When a district does so, the assessments against the lands in the district may be apportioned by the board of directors to the lands owned or held by each person so that the lands in each unit shall pay the cost of reclaiming, improving, maintaining and operating the lands in the unit. Within the units the assessments shall be apportioned in accordance with ORS 545.381, 545.385, 545.387, 545.389, 545.391 and 545.413. Land noncontiguous to an irrigation district may be included in the district as a unit at the time of the organization of the district or at any subsequent time. Prior to the completion of the works for the reclamation of any units the lands in the units may be assessed as appears equitable to the board, subject to the rights of land owners in the district to have the assessments adjusted by the board of equalization and to appeal therefrom. However, all reclaimed or improved lands, whether irrigated or not, shall be subject to assessment for the payment of any obligation of the district. [Formerly
ORS Chapter 545 — Irrigation Districts

ORS 545.397. Districts developed by units; validation. The reclamation, division, improvement and assessment of lands within any irrigation district in units, made before June 2, 1927, are hereby validated. [Formerly 545.446]
ORS Chapter 545 — Irrigation Districts

ORS 545.399. Contract with United States; annual assessments or direct billings. When an irrigation district has entered into any contract with any governmental agency of the United States for a loan under ORS 548.305 to 548.325, the board of directors of the district may levy annually assessments upon the lands in the district or bill the water users directly for the purpose of carrying out and complying with the terms and provisions of the contract. [Formerly 545.382]
ORS Chapter 545 — Irrigation Districts

ORS 545.401. Deposit of moneys in special fund; uses. All moneys realized from any assessments levied under ORS 545.399 shall be deposited by the treasurer of the district into a special fund, which shall be used solely for the purpose of carrying out and complying with the terms of the contract and the payment of installments of principal and interest falling due upon any bonds issued pursuant to the contract. [Formerly 545.384]
ORS Chapter 545 — Irrigation Districts

ORS 545.402. [Amended by 1995 c.42 68; renumbered 545.315 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.404. [Amended by 1995 c.42 69; renumbered 545.319 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.406. [Amended by 1995 c.42 70; renumbered 545.323 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.412. [Amended by 1969 c.124 3; 1995 c.42 62; renumbered 545.293 in 1995] (Assessment Procedure)
ORS Chapter 545 — Irrigation Districts

ORS 545.413. Record of assessments and apportionments; error in description; evidence. The board shall prepare a list or record of the assessments and apportionments in duplicate, giving the description of the ownership or holdings of each person assessed or apportioned. One copy of the list or record shall be a permanent record in the office of the board. Any irregularity or error in the description shall not be considered jurisdictional, or render the assessment void, if the land assessed can be identified. The assessment and apportionment made by the board of directors is prima facie evidence that all the requirements of the law in relation to the assessment and apportionment have been complied with and that the assessments are liens against the property to the same extent as other taxes lawfully levied. [Formerly 545.440]
ORS Chapter 545 — Irrigation Districts

ORS 545.414. [Amended by 1969 c.124 4; repealed by 1993 c.771 20]
ORS Chapter 545 — Irrigation Districts

ORS 545.416. Equalization of assessment and apportionment of taxes; notice of time of meeting of board; public inspection of list. Not more than 30 nor less than 10 days before the annual date specified by the board of directors as provided in ORS 545.418, the secretary of the board shall give notice of the time the board, acting as a board of equalization, will meet for the purpose of reviewing and correcting its assessment and apportionment of taxes, as provided in ORS 545.418. The secretary of the board shall publish the notice at least once in a newspaper published in each county in which the district is situated. The board shall meet for this purpose on the date specified by the board as provided in ORS 545.418. In the meantime the assessment list and record shall remain in the office of the secretary of the board, for the inspection of all persons interested. All persons shall be presumed to have notice of the time of the meeting, whether they receive actual notice or not. [Formerly 545.448]
ORS Chapter 545 — Irrigation Districts

ORS 545.418. Meeting of board; duration; hearing and determination of objections to assessments and apportionment; changes. The board of directors shall meet annually on a date specified by the board as a board of equalization. As a board of equalization, the board of directors shall continue in session from day to day, as long as necessary, to hear and determine any objections by any interested persons to the assessments and apportionment of assessments made under the Irrigation District Law. The board of directors shall also hear and determine any other matters connected with assessments and their apportionment that may come before them. The board shall change its assessment and apportionment and the list and record of the assessment and apportionment in any respect and manner that may be necessary to make the assessment and apportionment just and in accordance with the facts. The secretary of the board of directors shall be present during sessions of the board of equalization, and shall note all changes made in the assessment, apportionments, lists and records and names of the persons whose property is listed. [Formerly 545.450]
ORS Chapter 545 — Irrigation Districts

ORS 545.420. Certification of assessments to county assessors; entry on assessment roll; collection of taxes; deposit of sums collected; disbursements from fund; taxation of state and federal lands. (1) After the board has completed its assessment, it shall certify the assessment to the county assessor of each county in which district lands are situated. The certificate shall be made in the manner provided in ORS 310.060. The county assessor shall enter the apportionment upon the county assessment roll against the property described in the certificate, in the same manner that other municipal assessments are entered by the county assessor. However, the sum apportioned to and charged for operation and maintenance and the sums apportioned for all other purposes shall be entered by the assessor separately on the assessment roll as the irrigation district taxes against the property. (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]
ORS Chapter 545 — Irrigation Districts

ORS 545.422. Nonperformance by board; assessment, levy and equalization by county court. In case of neglect or refusal of the board of directors to have the assessment and levy made, the assessment and levy shall be made and equalized by the county court of the county in which the office of the board of directors is situated. The county court, while sitting for the transaction of county business, shall make the assessments and levy in the same manner that the court levies county taxes. An assessment and levy made by the county court shall have the same effect as an assessment and levy made by the board of directors. All expenses incident to an assessment and levy made by a county court under this section shall be borne by the district. The levy and assessment shall be entered on the county tax roll by the county assessor in the manner provided in ORS 545.420. [Formerly
ORS Chapter 545 — Irrigation Districts

ORS 545.424. Validation of assessments; defective entry on assessment roll; lands partly outside district. When the assessments were made substantially in accordance with ORS 545.381,
ORS Chapter 545 — Irrigation Districts

ORS 545.426. Misnomer or mistake relating to ownership not to affect sale. When land is sold for assessments correctly imposed as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to the ownership, shall affect the sale or render it void or voidable. [Formerly
ORS Chapter 545 — Irrigation Districts

ORS 545.428. Collection of assessments by board secretary; purpose; treatment of unpaid assessments. For the purpose of providing moneys for payment of the bonds of an irrigation district and interest on the bonds, the board, by resolution, may provide for the collection of its assessments from the irrigable land within the district and require the collection to be made by the secretary of the board. The board may direct the time and manner of making the collection and may require the assessments to be paid in advance of the delivery of water. Any charges or assessments remaining unpaid on any land within the district at the end of an irrigation season may be placed upon an assessment list in accordance with ORS
ORS Chapter 545 — Irrigation Districts

ORS 545.430. Objections by bondholders; payment from funds otherwise obtained. When any irrigation district provides for the collection of funds for the payment of bonds and bond interest in accordance with ORS 545.428, if thereafter any holder of bonds of the district objects in writing to that method of collection, the district shall pay the bonds from funds obtained in the manner provided in ORS 545.529, 545.532, 545.535 and 545.537. [Formerly 545.524]
ORS Chapter 545 — Irrigation Districts

ORS 545.436. [Amended by 1995 c.42 88; renumbered 545.389 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.438. [Amended by 1995 c.42 89; renumbered 545.391 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.440. [Amended by 1995 c.42 94; renumbered 545.413 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.442. [Amended by 1995 c.42 90; renumbered 545.393 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.446. [Renumbered
ORS Chapter 545 — Irrigation Districts

ORS 545.454. [Amended by 1995 c.42 98; renumbered 545.422 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.456. [Amended by 1995 c.42 99; renumbered 545.424 in 1995]
ORS Chapter 545 — Irrigation Districts

ORS 545.458. [Renumbered
ORS Chapter 545 — Irrigation Districts

ORS 545.460. Withholding water while assessments are unpaid; accepting security for payment of assessments. The board of directors of an irrigation district may withhold delivery of water to any land within the district until such time as unpaid assessments appearing on the county tax rolls levied against the lands for any prior year, as the board may direct, are paid. A board of directors may accept promissory notes, chattel or real property mortgages or other security, as security for the payment of any delinquent assessments. [Amended by 1995 c.42 102]
ORS Chapter 545 — Irrigation Districts

ORS 545.462. Cancellation or compromise of assessment liens on lands acquired by county for taxes. The board of directors of an irrigation district may cancel or compromise any liens for unpaid assessments of the district on lands which have been acquired for taxes by a county. [Amended by 1995 c.42 103]
ORS Chapter 545 — Irrigation Districts

ORS 545.464. Order to tax collector to cancel or change liens; correction of delinquent tax rolls. When the board of directors considers it to be for the best interests of the district to compromise or cancel any unpaid assessments of the district on lands acquired by a county for taxes, the board shall make an order to the tax collector of the county in which the lands are situated to cancel or change the existing irrigation liens. Upon receipt of the order, the tax collector shall correct the delinquent tax rolls in accordance with the order of the board.
ORS Chapter 545 — Irrigation Districts

ORS 545.466. Effect of ORS 545.462 and 545.464 on existing laws. ORS 545.462 and
ORS Chapter 545 — Irrigation Districts

ORS 545.468. Exemption of parcel of land from payment of charge or assessment; qualification of owner of excluded parcel as district elector. (1) In addition to and notwithstanding any other provision in this chapter, the board of directors of an irrigation district, by resolution, may exempt a parcel of land in the district from payment of any charge or assessment authorized by this chapter when: (a) The parcel of land is unable to receive water from the district for irrigation or domestic use and the parcel consists of two acres or less; or (b) The water right appurtenant to the parcel has been transferred by the district to other land within the district under ORS 540.572 to 540.580, and the other land has been included in the district subject to the liens and charges or assessments of the district for the delivery of irrigation water. (2) The owner of a parcel of land exempt from payment of charges or assessments under this section is not an elector of the district unless the owner qualifies as an elector through ownership of other land within the district. [1985 c.581 4; 1991 c.957 14; 1995 c.42 106] (Charges for Water Supply and Retirement of Warrants)