reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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 545.434]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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 545.438]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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 545.444; 1999 c.452 §25]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.494 - Unpaid charge as lien on land; priority respecting other liens and claims.

(1) If any incurred charge remains unpaid beyond the due date of the incurred charge, the secretary of the district may file a notice of claim of lien with the recording officer of the county of each county in which land is situated which received or was entitled to receive the benefit of the water delivery for which the incurred charge has been made. The notice of claim of lien shall be in writing and must contain:
(a) The name of the water user to whom the water was delivered or was deliverable;
(b) A statement of the amount claimed past due; and
(c) A description of the land which received or was entitled to receive the benefit of the water delivery sufficient for identification.
(2) Upon filing of the notice, the incurred charge and costs of filing and removing the notice shall become a lien upon all lands described in the notice in the amounts set forth opposite each tract of land. The lien shall be prior to all encumbrances of whatever kind or nature, whether executed before or after the lien of the irrigation district is created, or whether recorded or registered or not. The lien of the irrigation district upon each tract of land shall be subject to all lawful taxes levied and assessed for state and county purposes by the county in which the land is located. The lien of the irrigation district shall not be subject or inferior to any claim, lien or assessment of any other taxing district, whenever levied, or whether extended on the county tax rolls for collection or not. [Amended by 1991 c.459 §423f; 1995 c.42 §115; 2001 c.476 §5]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.496 - Collection of incurred charges; withholding of water until payment; interest on unpaid charges.

(1) Incurred charges under ORS 545.482, 545.484 and 545.494 shall be collected by the secretary of the district. The district may withhold delivery of water from any tract of land until the incurred charges for the current year and any prior years, including interest and lien and collection costs and fees, are paid in full.
(2) If an incurred charge, or any installment of an incurred charge, under ORS 545.482, 545.484 and 545.494 is not paid when due, interest shall be charged and collected on the incurred charge or installment at the rate of one and one-third percent per month, or fraction of a month, until paid.
(3) If a notice of claim of lien has been filed under ORS 545.494, the costs of the filing and any costs of removing the lien, including but not limited to recording and filing fees, title search fees and a reasonable administrative fee, shall be charged and collected. [Amended by 1981 c.71 §1; 1991 c.459 §423g; 1993 c.771 §16; 1995 c.42 §116; 1995 c.754 §8; 2001 c.476 §3]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.498 - Surety bond to be given by board secretary prior to handling district funds.

Before handling or receiving any funds or collecting any incurred charges as provided in ORS 545.482 to 545.508, the secretary of the district shall give a good and sufficient surety bond by an authorized surety company, in an amount that the board of directors may determine. The cost of the bond shall be paid by the district. The bond shall be approved by the board and filed in the office of the district. The amount of the bond may be varied from time to time by order of the board. [Amended by 1991 c.459 §423h; 1995 c.42 §117; 2001 c.476 §6]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.502 - Foreclosure; procedure; redemption after sale; attorney fees.

(1) At any time after the delinquency date fixed by the resolution and upon the filing of the notice of claim of lien under ORS 545.494, the board by resolution may direct that all delinquent incurred charges then unpaid shall be foreclosed by the district. The foreclosure shall follow the general procedure of a suit in equity and be filed in the circuit court for the county in which the land to be foreclosed is situated. If land in two or more counties is to be foreclosed, separate proceedings shall be commenced in each county as to the lands in that county. In addition to such incurred charges being foreclosed, the district may recover in the suit the costs and disbursements and expenses of foreclosure, including but not limited to recording and filing fees, title search fees, foreclosure reports and a reasonable administrative fee. Any number of tracts of land may be foreclosed in the same suit, without regard to whether they are delinquent for the same or different incurred charges, or for the same or several years. The judgment shall order the sale of the property and order the sheriff of the county to hold the sale in the same manner as other foreclosure sales. The sheriff shall fix the time for holding the sale and give notice of the sale for two consecutive weeks prior to the day of sale by publication of notice once each week in a newspaper published in the county in which the land to be sold is situated. The sheriff shall also post notices in three public and conspicuous places within the county at least two weeks prior to the day of sale. The irrigation district may be a bidder and purchaser of the property at the sale.
(2) Property sold under this section may be redeemed within 180 days from the date of sale by the:
(a) Former owner whose right and title were sold, or the heir, devisee or grantee of the former owner; or
(b) Holder of legal or equitable title or lien upon the land.
(3) A person who redeems the property under subsection (2) of this section shall pay the amount provided in ORS 18.582 (2).
(4) The court may award reasonable attorney fees to the prevailing party in a foreclosure action under this section. [Amended by 1981 c.897 §61; 1991 c.459 §423j; 1993 c.771 §17; 1995 c.42 §119; 1995 c.618 §83; 2001 c.476 §4; 2003 c.576 §498; 2005 c.371 §1]
Note:
18.582 was repealed by section 73, chapter 542, Oregon Laws 2005. The text of 545.502 was not amended by enactment of the Legislative Assembly to reflect the repeal. Editorial adjustment of 545.502 for the repeal of 18.582 has not been made.
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.504 - Redemption of land upon or prior to foreclosure sale.

At any time prior to sale, or at the time of sale, as provided by ORS 545.502, the former owner, incurred charge payer, or holder of legal or equitable title or lien upon or to any tract of land included in the foreclosure and judgment may withdraw the tract of land from the foreclosure and sale by paying the amount of the lien foreclosed, together with the amount of state and county taxes that the irrigation district may have paid, and a proportionate amount of the costs incurred in the foreclosure proceeding. If the payment is to be made prior to the judgment, the payment shall be tendered to the clerk of the court, together with written appearance in the suit. If the payment is to be made after the judgment is entered, the payment shall be tendered to the sheriff ordered to hold the sale. If payment is made before judgment, the tract shall be dismissed from the foreclosure proceeding. If payment is made after judgment, the district shall issue satisfaction of lien to the former owner, incurred charge payer, or holder of legal or equitable title or lien upon the tract, and file the satisfaction of lien for record. [Amended by 1991 c.459 §423k; 1995 c.42 §120; 2001 c.476 §7; 2003 c.576 §499]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.506 - Payment of taxes by district; amount paid added to lien.

At any time after any incurred charge on a tract of land under ORS 545.482 to 545.508 becomes delinquent, the irrigation district may pay any state and county taxes that are due or delinquent on the tract of land and add the amount paid to the lien of the district against the tract. [Amended by 1991 c.459 §423L; 1995 c.42 §121; 2001 c.476 §8]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.507 - Borrowing for payment of operation and maintenance costs.

When authorized by a resolution of its board of directors, an irrigation district whose board of directors has provided for the collection of incurred charges of the district in the manner provided in ORS 545.482 to 545.508 may:
(1) Borrow moneys for payment of its operation and maintenance costs and expenses in an amount not to exceed 50 percent of the operation and maintenance charge per acre for each acre within the district or the amount of its uncollected charges for operation and maintenance, whichever is greater; and
(2) Issue and deliver as evidence of the indebtedness the promissory notes of the district bearing interest. The promissory notes shall be payable at such time as its board of directors shall determine and may contain provisions for payment of the attorney fees of the holder of the notes if suit or action is commenced for the collection of the notes. The district may agree that all or any part of the uncollected incurred charges shall be applied in payment of the promissory notes when collected. [1955 c.362 §2; 1989 c.182 §30; 1991 c.459 §423m; 1995 c.42 §122; 2001 c.476 §9]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.508 - Moneys collected; deposit; separation of funds; disbursements.

(1) Any irrigation district collecting incurred charges as provided in ORS 545.482 to 545.508 shall deposit all moneys collected in an insured institution, as defined in ORS 706.008, selected by the board of directors. The amounts collected for operation and maintenance, construction, bond principal, interest or other purposes shall be kept in separate funds and accounted for separately.
(2) Moneys in the funds shall be paid out only upon order of the board by:
(a) Checks or drafts signed by at least two individuals authorized by the board to sign checks or drafts; or
(b) Electronic funds transfers authorized by the board and initiated by at least two individuals authorized by the board.
(3) As used in this section, "electronic funds transfer" has the meaning given that term in ORS 293.525. [Amended by 1967 c.451 §24; 1991 c.459 §423n; 1995 c.42 §123; 2001 c.476 §10; 2005 c.492 §1]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.511 - Authorization of bonds, including refunding bonds; contract with state or with United States; election; notice.

(1) Upon order of the board of directors entered in the records of the board, an election shall be held to determine:
(a) Whether bonds in any amount the board may consider necessary shall be issued for any purpose necessary or convenient in carrying out the Irrigation District Law, including the refunding of outstanding bonds; or
(b) Except when an election is not required under ORS 545.513, whether the right to enter into an obligation or contract with the United States or the State of Oregon shall be authorized.
(2) Notice of the election must be given by posting notices in three public places in each election precinct in the district for at least 15 days prior to the election. Notice must also be given by publication of the notice in some newspaper published in the county in which the office of the board of directors is located. The notice shall be published in the newspaper once a week for at least four successive weeks prior to the election. For an election called to determine whether bonds will be issued, the notices must specify the time of holding the election and the amount of bonds to be issued. For an election called to determine whether a district will enter into an obligation or contract with the United States or the State of Oregon, the notices must specify the time of holding the election and, when bonds are not to be deposited, the maximum amount of money, exclusive of penalties and interest, payable to the United States or the State of Oregon for construction purposes or in the assumption of liability for district lands for construction purposes.
(3) The election shall be held and the result determined and declared in conformity as nearly as practicable with ORS 545.135 to 545.163. Informalities in conducting the election shall not invalidate the election, if the election has been otherwise fairly conducted. The ballot shall contain the words "Bonds–Yes" and "Bonds–No," or "Contract with the United States or the State of Oregon, as appropriate,–Yes" and "Contract with the United States or the State of Oregon, as appropriate,–No," or other equivalent words. If a majority of the votes cast are "Bonds–Yes," the board shall cause bonds in that amount to be issued, or such portion of the bonds as may be necessary from time to time. If a majority of the votes cast are "Contract with the United States or the State of Oregon, as appropriate,–Yes," the board may negotiate and execute a contract with the United States or the State of Oregon. If the majority of the votes cast are "Bonds–No," or "Contract with the United States or the State of Oregon, as appropriate,–No," the result of the election shall be declared and entered of record. [Formerly 545.192]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.513 - Resubmission of questions to electors; contracts not requiring vote.

(1) When, after an election called under ORS 545.511, the board considers it to be for the best interests of the district that the question of the issuance of bonds, or the question of a contract in any amount with the United States or the State of Oregon shall be submitted to the electors, the board shall so declare in its minutes, and may then submit the questions to the electors in the same manner and with the same effect as at the previous election. However, an irrigation district may, without a vote of its electorate, enter into a contract with the United States or the State of Oregon which does not create or increase a construction charge indebtedness and which, in the judgment of the district board, is for the best interest of the district.
(2) A district may, without a vote of the district electorate, enter into a contract with the United States or the State of Oregon for a loan in an amount that does not exceed the greater of $25,000 or one-third of the average annual operations and maintenance budget of the district for the three most recent years.
(3) If an emergency requires immediate repairs to the district delivery system to permit normal operation, the district may borrow moneys necessary for the repairs without a vote by the district electorate. [Formerly 545.194]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.517 - Bonds securing payments to United States.

The contract provisions for the payment of construction charges to the United States may call for the payment of such interest, may provide for such installments and may provide for repayment of the principal at such times, as may be required by the federal laws and as may be agreed upon between the board and the Secretary of the Interior. If bonds of the district are issued and deposited for the purpose of securing payment of construction charges to the United States, the bonds may be of such denomination and may provide for the payment of such interest as may be required by the federal laws and as may be agreed upon between the board and the Secretary of the Interior. [Formerly 545.198]
2023 Oregon Revised Statutes › Volume : 15 - Water Resources, Agriculture and Food › Chapter 545 - Irrigation Districts › Section 545.519 - Issuance of bonds; cancellation of bonds.

(1) Bonds shall be issued in accordance with ORS chapter 287A.
(2) Nothing in this section shall inhibit the district from providing for the irrigation or drainage in units or portions of units from time to time.
(3) The board by resolution entered on its records may cancel any bonds of the district that have not been sold or deposited as security for funds advanced or to be advanced, and that this state, the United States or any other person has no claim to or equity in. After the cancellation, the bonds shall not be sold or otherwise disposed of. After cancellation, the bonds shall be invalid and of no effect. The board may not replace bonds canceled under this subsection without authorization of the electors. [Formerly 545.202; 2007 c.783 §217]