Oregon — State Statute

Oregon Revised Statutes Chapter 372 § 372.430 — Withdrawn area not subject to subsequent assessments or taxes

Oregon Revised Statutes Chapter 372 ·
Oregon Code § 372.430 · Enacted · Last updated March 01, 2026
Statute Text
Withdrawn area not subject to subsequent assessments or taxes. The area withdrawn shall, after the date of entry of the withdrawal order, be free from assessments and taxes levied thereafter by the district. However, the withdrawn area shall be taxed for its proportionate share of any indebtedness existing at the time of the order. The proportionate share shall be based on the assessed valuation, according to the assessment roll in the year of the levy, of all property contained in the district immediately prior to the withdrawal. [1971 c.514 §31]
Plain English Explanation
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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 § 372.430. Use this format in legal documents and court filings.
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