Oregon Revised Statutes Chapter 545 § 545.422 — Nonperformance by board; assessment, levy and equalization by county court
Oregon Revised Statutes Chapter 545 ·
Oregon Code § 545.422·Enacted ·Last updated March 01, 2026
Statute Text
Nonperformance by board; assessment, levy and equalization by county court.
In case of neglect or refusal of
the board of directors to have the assessment and levy made, the assessment and
levy shall be made and equalized by the county court of the county in which the
office of the board of directors is situated. The county court, while sitting
for the transaction of county business, shall make the assessments and levy in
the same manner that the court levies county taxes. An assessment and levy made
by the county court shall have the same effect as an assessment and levy made
by the board of directors. All expenses incident to an assessment and levy made
by a county court under this section shall be borne by the district. The levy
and assessment shall be entered on the county tax roll by the county assessor
in the manner provided in ORS 545.420. [Formerly 545.454]
Plain English Explanation
This Oregon statute addresses Nonperformance by board; assessment, levy and equalization by county court. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 545.422
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Nonperformance by board; assessment, levy and equalization by county court. 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 § 545.422. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.