Special Districts Generally

ORS 198.880
Effect on withdrawn area

The described area withdrawn shall, from the date of entry of the order, be free from assessments and taxes levied thereafter by the district. However, the withdrawn area shall remain subject to any bonded or other indebtedness existing at the time of the order, except as provided by ORS 198.882 (Tax relief to withdrawn area). The proportionate share shall be based on the assessed valuation, according to the assessment roll in the year of the levy, of all the property contained in the district immediately prior to the withdrawal. [1971 c.727 §41; 1977 c.663 §1]


Last accessed
May 26, 2023