Oregon Code § 198.350·Enacted ·Last updated March 01, 2026
Statute Text
Financial statement.
Within 60 days after receiving the notice provided by ORS 198.345 (1), the
county board shall prepare a financial statement for the district and file it
with the clerk. The financial statement shall include:
(1) The date of
formation of the district.
(2) The date of
the last election of officers, if any, and the names of the persons last
serving as members of the governing board.
(3) The amount of
each outstanding bond, coupon and other indebtedness of the district, with a
general description of the indebtedness and the name of the holder and owner of
each, if known.
(4) A description
of each parcel of real property and interest in real property owned by the
district and, if the property was acquired for delinquent taxes or assessments,
the amount of the taxes and assessments on each parcel of property.
(5) Uncollected
charges, taxes and assessments levied by the district and the amount upon each
lot or tract of land.
(6) A description
of all personal property and of all other assets of the district.
(7) The estimated
cost of dissolution. [1971 c.267 §10]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 198.350
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Financial statement. Read the full statute text above for details.
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