Special Districts Generally

ORS 198.345
Effect of failure to file certain reports


If a special district for three consecutive years fails to file a report as required by ORS 294.458 (Filing copy of budget and certain documents with county assessor and Department of Revenue) or 297.405 (Definitions for ORS 297) to 297.555 (Short title) the Secretary of State or the Department of Revenue, as the case may be, shall notify the county board of the county where the district, or the greater portion of the assessed valuation of taxable property in the district, is located.


Within 30 days after receiving the notice provided by subsection (1) of this section, the county board shall initiate proceedings to dissolve the special district as provided by ORS 198.345 (Effect of failure to file certain reports) to 198.365 (County board as trustees for inactive district).


The county board may appoint three individuals, residents of the district, to assist in locating the assets, debts and records of the district. [1971 c.267 §§8,9; 1977 c.774 §14; 1979 c.286 §1]


Last accessed
May 26, 2023