reglab/housing_qa huggingface dataset:
OR Rev Stat § 545.416 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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]
OR Rev Stat § 545.418 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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]
OR Rev Stat § 545.420 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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]
OR Rev Stat § 545.422 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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 545.454]
OR Rev Stat § 545.424 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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, 545.385, 545.387, 545.389, 545.391 and 545.413, all assessments made before May 24, 1933, against real property within any irrigation district by the board of directors of the district are hereby validated. The assessments shall be a lien upon the real property described in the assessment, notwithstanding that the assessments were not entered on the county assessment roll against the property described as provided by ORS 545.420. Any assessment levied against lands partly within and partly outside the boundaries of any irrigation district shall not be void because the lands are partly outside the district, but shall constitute a valid assessment against that portion of the lands described in the assessment lying within the boundaries of the irrigation district. [Formerly 545.456]
OR Rev Stat § 545.426 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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 545.458]
OR Rev Stat § 545.428 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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 545.381 to 545.397 and 545.413 to 545.422. The charges and assessments shall constitute a lien upon the land and shall be collected as provided by ORS 545.420 and 545.422. [Formerly 545.522]
OR Rev Stat § 545.430 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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]
OR Rev Stat § 545.432 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.432

[Amended by 1969 c.694 §30; 1995 c.42 §85; renumbered 545.381 in 1995]
OR Rev Stat § 545.433 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.433

[1955 c.36; §2; 1961 c.388 §1; 1989 c.182 §26; 1995 c.42 §86; renumbered 545.385 in 1995]
OR Rev Stat § 545.434 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.434

[Amended by 1989 c.182 §27; 1995 c.42 §87; renumbered 545.387 in 1995]
OR Rev Stat § 545.436 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.436

[Amended by 1995 c.42 §88; renumbered 545.389 in 1995]
OR Rev Stat § 545.438 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.438

[Amended by 1995 c.42 §89; renumbered 545.391 in 1995]
OR Rev Stat § 545.440 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.440

[Amended by 1995 c.42 §94; renumbered 545.413 in 1995]
OR Rev Stat § 545.442 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.442

[Amended by 1995 c.42 §90; renumbered 545.393 in 1995]
OR Rev Stat § 545.444 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.444

[Amended by 1989 c.182 §28; 1995 c.42 §91; renumbered 545.395 in 1995]
OR Rev Stat § 545.446 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.446

[Renumbered 545.397 in 1995]
OR Rev Stat § 545.448 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.448

[Amended by 1987 c.835 §2; 1995 c.42 §95; renumbered 545.416 in 1995]
OR Rev Stat § 545.450 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.450

[Amended by 1987 c.835 §3; 1995 c.42 §96; renumbered 545.418 in 1995]
OR Rev Stat § 545.452 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.452

[Amended by 1955 c.93 §1; 1973 c.305 §17; 1991 c.459 §424; 1995 c.42 §97; renumbered 545.420 in 1995]
OR Rev Stat § 545.454 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.454

[Amended by 1995 c.42 §98; renumbered 545.422 in 1995]
OR Rev Stat § 545.456 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.456

[Amended by 1995 c.42 §99; renumbered 545.424 in 1995]
OR Rev Stat § 545.458 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.458

[Renumbered 545.426 in 1995]
OR Rev Stat § 545.460 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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]
OR Rev Stat § 545.462 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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]
OR Rev Stat § 545.464 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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. [Amended by 1973 c.305 §18; 1995 c.42 §104]
OR Rev Stat § 545.466 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.466 - Effect of ORS 545.462 and 545.464 on existing laws.

ORS 545.462 and 545.464 do not repeal or amend any existing law relating to the manner of collection of unpaid irrigation district assessments. [Amended by 1995 c.42 §105]
OR Rev Stat § 545.468 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 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]
OR Rev Stat § 545.471 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.471 - Charges for water supply; rates; collections and disbursements; basis of charges.

(1) For the purpose of defraying the expenses of the organization of the district, and of the care, operation and management, repair and improvement of the portions of the canals and works that are completed and in use, including salaries of officers and employees, the board shall fix charges for irrigation and other public uses. The board, by resolution, may provide for collecting the charges from all persons using the canals for irrigation and other purposes, and may require the collection to be made by the secretary of the board and disbursed by the secretary on order of the board. (2) The board may designate the time and manner of making the collections of charges, may require them to be paid in advance of the delivery of water and may accept short-term interest-bearing notes for any portion of the charges. In establishing its charges, the board may consider the quantity of water to be delivered, the acres of land entitled to benefits from the district, the establishment of uniform or graduated rates and minimum charges, the imposition of additional charges for special services and for small tracts or other properties which require proportionately greater maintenance and operation and other factors the board considers reasonable and appropriate. The board may base its charges upon any or all of the factors set forth in this subsection. (3) In addition to the charges authorized under subsections (1) and (2) of this section, the board may pass on charges against individual water users when the district incurs charges, fees, fines or similar expenses for extraordinary services performed by the district at the request of the water user or that are incurred by reason of some action or failure to act by the water user. [Formerly 545.108; 1999 c.452 §26]
OR Rev Stat § 545.473 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.473 - Districts providing for collection of charges by board secretary; levy of percentage of annual rates.

Upon approval by the board of directors, an irrigation district that provides for collection of operation and maintenance charges by the secretary of the board in accordance with ORS 545.471, and that has outstanding operation and maintenance warrants that have been issued for more than one year, may levy a charge not to exceed 20 percent of the annual rates fixed for operation and maintenance. The charge shall be levied and collected for the purpose of retiring outstanding operation and maintenance warrants of the district. [Formerly 545.542]
OR Rev Stat § 545.475 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.475 - Lands subject to assessment.

An assessment made under ORS 545.475, 545.477 and 545.479 for the purpose of providing funds for the retirement of outstanding warrants shall be assessed against all the irrigable lands within and a part of the district. The assessment shall not be made as a part of the tolls or charges to be collected from lands lying outside the district. [Formerly 545.544]
OR Rev Stat § 545.477 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.477 - Collection of charges; acceptance of district warrants; disposal of moneys collected.

An irrigation district that levies any tolls or charges in accordance with this section, ORS 545.473, 545.475 and 545.479 for the purpose of retiring operation and maintenance warrants shall collect the charges in the same manner as the annual tolls and charges for operation and maintenance are collected, except that the district shall accept warrants of the district in payment of assessments made for the purpose of retiring warrants. Upon the receipt of any moneys levied for the purpose of retiring warrants, the secretary of the board shall immediately pay the moneys to the treasurer of the district, who shall place such moneys in an operation and maintenance fund. [Formerly 545.546]
OR Rev Stat § 545.479 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.479 - Provisions not exclusive nor operative to relieve district of duty respecting obligations.

ORS 545.473, 545.475 and 545.477 are not exclusive and do not relieve any irrigation district from the duty of levying sufficient sums for the payment of all outstanding obligations as otherwise provided by law. [Formerly 545.548]
OR Rev Stat § 545.482 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.482 - Authorization of method for billing and collecting incurred charges.

The board of directors, by resolution, may provide for the billing and collection of incurred charges of the district in the manner provided in ORS 545.482 to 545.508, in lieu of the method provided for in ORS 545.381 to 545.397, 545.413 to 545.422 and 545.683. A resolution under this section may be adopted either before or after the district has commenced to deliver water through all or any part of its canal or distribution system. If the consent of all the holders of outstanding bonds of the district has been obtained, the resolution may provide for the collection of incurred charges for the purpose of retiring bonds and payment of interest on the bonds, or any part of the bonds. [Amended by 1959 c.223 §1; 1987 c.694 §1; 1991 c.459 §423c; 1993 c.270 §70; 1995 c.42 §112; 2001 c.476 §1]
OR Rev Stat § 545.487 (2021)
2021 Oregon Revised Statutes|Volume : 15 - Water Resources, Agriculture and Food|Chapter 545 - Irrigation Districts|Section 545.487 - Pressurization charge; application to certain lands; apportionment.

(1) An irrigation district that charges for water delivery in the district under the provisions of ORS 545.482 may charge a pressurization charge, in addition to the regular charge. The pressurization charge may be charged against the lands that have appurtenant water rights and to which irrigation water is furnished or is available for delivery by pipe and under pressure. However, a pressurization charge may not be charged unless delivery of water by pipe and under pressure to these lands requires operation, construction and maintenance costs greater than the operation, construction and maintenance costs involved in delivering water to the nonpiped and nonpressurized lands in the district. (2) The board may apportion a pressurization charge allowed under subsection (1) of this section to the water users of the lands served by pipe and pressurized water so that each acre of irrigable land in the district that has piped and pressurized water to it shall be required to pay the same per acre pressurization service charge. [1989 c.182 §2; 1991 c.459 §423e; 1995 c.42 §114]