Chapter 553 — Chapter 553

ORS 553.623 Filing boundary change with county assessor and Department of Revenue. For purposes of ad valorem taxation, a boundary change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225. [2001 c.138 §46]

0.0K chars

ORS 553.625 Levy and collection of tax authorized by ORS 553.620. The ad valorem tax provided for in ORS 553.620 shall be levied and collected in the manner otherwise provided by law for the levy and collection of real property taxes. The board shall prepare a budget in the form, manner and time prescribed in ORS 294.305 to 294.565 (the Local Budget Law), for the district and for each subdistrict for which taxes are to be levied and assessed, and in accordance therewith shall fix the amount of money to be raised by taxation for the district and for each subdistrict. Thereafter the levy shall be equalized and the tax collected and turned over to the district as otherwise provided by law for public corporations. [1965 c.623 §17]

0.0K chars

ORS 553.630 Terms and conditions of bonds; bond register. (1) The bonds issued shall be numbered consecutively, commencing with number 1. They shall mature serially in annual amounts so as to be approximately equal, principal and interest, commencing not more than five years and extending not more than 50 years after the date of issue, as the board of directors may determine, or in case the board deems it advisable to submit the question of maturities at the bond election, then as the electors may determine. They shall be negotiable in form. The bonds may be issued when so authorized by the electors so as to include a sum sufficient to pay the first four years’ interest, or less, to accrue on the bonds

1.0K chars

ORS 553.635 Contract provisions for payment of government construction charges. The contract provisions for the payment of construction charges to the United States, and the bonds securing the payment of the same, if any are issued and deposited, may be of such denomination and may call for the payment of such interest not exceeding six percent per annum, may provide for such installments and for repayment of the principal at such times, as may be required by the federal laws and as may be agreed upon between the board and the appropriate federal agency. [1965 c.623 §21]

0.0K chars

ORS 553.640 Sale of bonds; cancellation. (1) The board may sell from time to time the bonds which have been authorized by the electors and in such quantities as may be necessary and most advantageous. Before making any sale the board shall, at a meeting, by resolution, declare its intention to sell a specified amount of bonds, and the day, hour and place of such sale, and shall cause the resolution to be entered on the minutes. Notice of sale shall be given by publication. The notice shall state that sealed proposals will be received by the board at its office for the purchase of the bonds until the day and hour named in the resolution. At the time appointed, the board shall open the proposals and may reject any or all bids. After offering the bonds for sale, as above provided, if no satisfactory bid is received, the board may use the bonds for any purpose for which the proceeds from the sale of bonds may be used, but the board shall in no event sell or dispose of any bonds for less than 90 percent of their face value

0.5K chars

ORS 553.643 Bond given for federal loan; form; terms. The district may borrow from the United States or an agency thereof, by furnishing the agency with a single bond or other evidence of indebtedness in such form and on such terms as are required by the federal laws and as may be agreed upon between the board and the federal agency. [1969 c.691 §12; 1991 c.459 §431e]

0.0K chars

ORS 553.645 Payment from annual taxes and assessments of bond-related amounts due government. The bonds and the interest thereon and all payments due or to become due to the United States under any contract between the district and the United States, accompanying which bonds of the district have not been deposited with the United States, and all obligations for the payment of money authorized and incurred under this chapter, shall be paid by the revenue derived from the annual charges upon the owners or occupants of, or taxes or assessments upon, the land in the subdistrict. All the owners or occupants or lands in the subdistrict shall be and remain liable to be charged, taxed or assessed for such payments as provided in the Water Control District Act and under and subject to the provisions thereof. [1965 c.623 §23; 1991 c.459 §431f]

0.0K chars

ORS 553.650 Property liable for indebtedness of district. In addition to the provisions for the payment of bonds and interest by taxation and other provisions of this chapter, all the property of the subdistrict, including irrigation and other works, shall be liable for the indebtedness of the subdistrict. The holder of the bonds, or the United States in case contract has been executed by the United States, may, in case of default in the payment of interest or principal on the bonds, or the amount due on the contract, upon the order of the circuit court, take possession of the works of the subdistrict and operate the same until the amount in default is fully paid. [1965 c.623 §24]

0.0K chars

ORS 553.655 Bond elections in subdistricts. (1) Upon order of the board, an election shall be held in the subdistrict to determine whether bonds in any amount the board may deem necessary shall be issued for any purpose necessary or convenient in carrying out the provisions of this chapter, including the refunding of outstanding bonds

0.7K chars

ORS 553.660 Tax or assessment as lien on property. Any tax or assessment upon land shall be a lien against the property assessed or taxed, and such lien for all payments due or to become due under any contract with the United States or for the payment of principal or interest of bonds deposited with the United States shall be a preferred lien to any assessments for bonds issued subsequent to the date of such contract or the issuance of the bonds deposited with the United States. No subdistrict tax or assessment lien shall be removed until the assessments or tax is paid with interest and penalties or the property sold for the payment thereof. [1965 c.623 §25]

0.0K chars

ORS 553.665 Bond Fund; Bond and United States Contract Fund; Construction Fund; General Fund. The treasurer shall keep a “Bond Fund” account or a “Bond and United States Contract Fund” account, as the case may be, into which shall be deposited all moneys arising from the sale of refunding bonds and from charges, assessments, taxes and levies until there is sufficient money in the fund to meet the next installment of principal and interest upon bonds of the subdistrict and to meet all payments for construction and other purposes to the United States. From the fund the treasurer shall pay moneys due as principal and interest on bonds as they mature and the bonds and coupons are presented and as payments to the United States fall due. Moneys received from the sale of bonds and otherwise for construction or acquisition of works by the subdistrict shall be deposited into a “Construction Fund.” All other moneys received by the subdistrict shall be deposited into a fund known as the “General Fund,” from which shall be defrayed all obligations of the subdistrict other than those in this section described. The Bond and United States Contract Fund accounts shall be devoted to the obligations of the subdistrict payable therefrom in the order of the priority of the creation of the obligations. [1965 c.623 §26; 1991 c.459 §431g]

0.0K chars

ORS 553.670 Process for issuance of bonds. Bonds authorized by this chapter shall be issued in the manner prescribed in ORS chapter 287A. [1965 c.623 §27; 1997 c.171 §21; 2007 c.783 §220]

0.1K chars

ORS 553.710 Intergovernmental agreements; levy of tax to meet obligations. After the creation of a subdistrict, and with the approval of the electors of the subdistrict, a water control district may enter into intergovernmental agreements under ORS chapter 190 for the construction of works within the subdistrict or outside of the subdistrict for the benefit of lands within the subdistrict. If by reason of an intergovernmental agreement a district becomes obligated to contribute all or any part of the cost of constructing such works or to furnish rights of way or to pay for the cost of improvements to be made in conjunction with the construction of such works or to maintain and operate the works after the construction thereof, the district may levy an ad valorem tax against the lands within the subdistrict for the purpose of raising funds with which to discharge its obligations under the agreement and to pay the costs and expenses incurred by the district in connection therewith. The levy of an ad valorem tax for such purposes shall be in lieu of and not in addition to any other method of levying assessments by a water control district. [Amended by 1991 c.459 §431h; 2003 c.802 §142]

0.0K chars

ORS 553.720 Manner of collecting tax; budget; equalizing levy. The ad valorem tax provided for in ORS 553.710 shall be levied and collected in the manner otherwise provided by law for the levy and collection of property taxes. The board shall prepare a budget in the form, manner and time prescribed in ORS 294.305 to 294.565 (the Local Budget Law), for each subdistrict for which taxes are to be levied and assessed, and in accordance therewith shall fix the amount of money to be raised by taxation for each subdistrict. Thereafter the levy shall be equalized and the tax collected and turned over to the district as otherwise provided by law for public corporations. [Amended by 2017 c.26 §10]

0.0K chars

ORS 553.730 Limitation on tax levy. No levy of an ad valorem tax under ORS 553.710 for any one year shall exceed one-half of one percent (0.005) of the real market value of all taxable property within the subdistrict, computed in accordance with ORS 308.207. If the total sum of money required to be raised under the terms of a contract entered into by a district, together with the sum of money to be raised to pay the costs and expenses of the district incurred in connection therewith, exceeds such limitation, a levy for each year thereafter shall be made by the district until the entire contract obligation has been discharged. [Amended by 1963 c.9 §31; 1991 c.459 §432]

0.0K chars

ORS 553.740 Issuance of warrants. After the amount of a levy under ORS 553.710 is determined and turned over to the county assessor, a district may issue warrants to an amount not in excess of 75 percent of the amount of the levy. The warrants shall be serially numbered and shall bear interest of not more than six percent and shall be paid by the treasurer of the district in the order of issuance upon receipt of funds from the county treasurer

0.0K chars

ORS 553.750 Loan contracts with state or federal agencies; obligation of district; recording certificates. (1) Whenever a district has adopted, as the engineering plan for a subdistrict, a project work plan prepared for the subdistrict by a department of the federal government, and in connection with the development of such plan desires to borrow money from any state or federal agency, such district may, in lieu of levying a preliminary assessment, and with the approval of the electors of the subdistrict, enter into a loan contract with such agency

2.2K chars

ORS 553.760 When land benefited by irrigation project. No tract of land shall be considered to be benefited by the construction, operation, maintenance or improvement of irrigation works unless the owner of such land enters into an irrigation contract with the district. The irrigation contract shall be in such form as shall be prescribed by the district. Upon being executed the contract shall be recorded with the county clerk of the county in which such lands are located and the recording of the contract shall constitute notice that such lands are subject to all maintenance and operation assessments thereafter levied and all other assessments thereafter or theretofore levied by the district. [1961 c.186 §3]

0.0K chars

ORS 553.810 [Repealed by 1969 c.691 §13]

0.0K chars

ORS 553.815 Judicial review of tax or assessment. Owners of any property against which an assessment or tax has been levied may seek a review thereof under ORS 34.010 to 34.100. [1969 c.691 §15]

0.0K chars

ORS 553.820 [Repealed by 1969 c.691 §13]

0.0K chars

ORS 553.850 Dissolution upon majority vote. Any water control district may be dissolved whenever a majority vote of the electors of the district voting at an election for such purpose favors the dissolution. [1965 c.623 §28]

0.0K chars

ORS 553.855 [1965 c.623 §29; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.860 [1965 c.623 §30; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.865 [1965 c.623 §31; repealed by 1971 c.647 §149]

0.0K chars

ORS 553.870 [1965 c.623 §32; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.875 [1965 c.623 §33; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.880 [1965 c.623 §34; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.885 [1965 c.623 §§35,36; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.890 [1965 c.623 §37; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.895 [1965 c.623 §38; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.900 [1965 c.623 §39; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.905 [1965 c.623 §40; repealed by 1971 c.727 §203]

0.0K chars

ORS 553.910 [1965 c.623 §41; repealed by 1971 c.727 §203]

0.0K chars