Oregon — State Statute

Oregon Revised Statutes Chapter 371 § 371.097 — Levy

Oregon Revised Statutes Chapter 371 ·
Oregon Code § 371.097 · Enacted · Last updated March 01, 2026
Statute Text
Levy of taxes; application of Local Budget Law. (1) A road district may assess, levy and collect each year an ad valorem tax on all taxable property within the road district. (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]
Plain English Explanation
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Key Points
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This section of Oregon law addresses Levy . Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 371.097. Use this format in legal documents and court filings.
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