(1) A road district may assess, levy and collect each year an ad valorem tax on all taxable property within the road district.

Terms Used In Oregon Statutes 371.097

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

(2) Ad valorem taxes authorized by this section shall be paid in money and shall be levied and collected in the same manner as other county taxes.

(3) Notwithstanding ORS § 294.316 (5), 294.305 to 294.565 apply to the road district for each fiscal year in which ad valorem taxes are assessed and levied by the district. [1987 c.667 § 2]

 

[Amended by 1953 c.480 § 3; 1957 c.70 § 1; 1967 c.609 § 7; 1971 c.647 § 66; 1983 c.350 § 239; repealed by 1987 c.667 § 8]

 

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