Oregon — State Statute

Oregon Revised Statutes Chapter 778 § 778.070 — Tax

Oregon Revised Statutes Chapter 778 ·
Oregon Code § 778.070 · Enacted · Last updated March 01, 2026
Statute Text
Tax levy. (1) Taxes authorized by ORS 778.065 shall be levied in each year and returned to the county officers whose duty it is to extend the tax roll by the time required by law for city taxes to be levied and extended. The county officer whose duty it is to extend the county levy shall extend the levy of the Port of Portland in the same manner city taxes are extended. (2) All taxes levied by the port are payable at the same time and shall be collected by the same officers as regular county taxes. The county officers collecting the taxes shall pay them to the treasurer of the port as provided by law. [Amended by 1971 c.728 §115]
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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 § 778.070. Use this format in legal documents and court filings.
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