(1) Taxes levied under ORS § 452.153 shall be collected at the same time and in the same manner as county taxes are collected and, when collected, shall be paid to the county treasurer and deposited, at the discretion of the board, either with the county treasurer of the county in accordance with subsection (3) of this section or in one or more banks or savings and loan associations designated by the board. Funds deposited in a bank or savings and loan association shall be withdrawn or paid out only upon proper order and warrant or check signed by the treasurer of the board and countersigned by the president of the board.

Terms Used In Oregon Statutes 452.157

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.

(2) Taxes levied under ORS § 452.153 shall be a lien upon the property against which they are levied and shall be of the same force and effect as other liens for taxes. Their collection shall be enforced by the same means as provided for the enforcement of liens for county property taxes.

(3) District funds deposited with the county treasurer shall be deposited in a separate fund to the credit of the district. The county treasurer shall disburse the moneys upon the warrant of the district signed by the president of the board and countersigned by the treasurer of the board.

(4) The board may by resolution designate a treasurer pro tempore or a president pro tempore who may sign warrants or checks on behalf of the treasurer of the board and president of the board respectively. [1965 c.609 § 3; 1981 c.640 § 11]