Special Districts Generally

ORS 198.350
Financial statement

Within 60 days after receiving the notice provided by ORS 198.345 (Effect of failure to file certain reports) (1), the county board shall prepare a financial statement for the district and file it with the clerk. The financial statement shall include:


The date of formation of the district.


The date of the last election of officers, if any, and the names of the persons last serving as members of the governing board.


The amount of each outstanding bond, coupon and other indebtedness of the district, with a general description of the indebtedness and the name of the holder and owner of each, if known.


A description of each parcel of real property and interest in real property owned by the district and, if the property was acquired for delinquent taxes or assessments, the amount of the taxes and assessments on each parcel of property.


Uncollected charges, taxes and assessments levied by the district and the amount upon each lot or tract of land.


A description of all personal property and of all other assets of the district.


The estimated cost of dissolution. [1971 c.267 §10]


Last accessed
May 26, 2023