There is a newer version of the Oregon Revised Statutes
2013 Oregon Revised Statutes
Volume : 13 - Water Resources, Agriculture and Food
Chapter 551 - Diking Districts
Section 551.060 - Apportionment of cost of dikes and dams.
OR Rev Stat § 551.060 (2013) What's This?
After the petition has been granted and the proceedings had as specified in ORS 551.050, the court shall apportion the estimated cost of the dikes and dams among the landowners of the proposed district, in proportion to the valuation of the lands therein, according to the estimated value placed upon the respective tracts by the viewers. The cost thus apportioned shall be a tax upon the land and shall be placed upon the assessment roll of the county for the current year. Such taxes for diking purposes shall have the same legal effect and be collected in a like manner as other state and county taxes upon the assessment roll. [Amended by 2001 c.497 §1]
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