Local Improvements and Works Generally

ORS 223.317
Apportionment of special assessment among parcels in subsequent partition of tract


Notwithstanding any other law, a local government may apportion a final assessment levied by it against a single tract or parcel of real property among all the parcels formed from a subsequent partition or other division of that tract or parcel, if the subsequent partition or division is in accordance with ORS 92.010 (Definitions for ORS 92.010 to 92.192) to 92.192 (Property line adjustment) and is consistent with all applicable comprehensive plans as acknowledged by the Land Conservation and Development Commission under ORS 197.251 (Compliance acknowledgment). The proportionate distribution of a final assessment authorized under this subsection may be made whenever the final assessment remains wholly or partially unpaid, and full payment or an installment payment is not due.


A local government shall apportion a final assessment under this section when requested to do so by any owner, mortgagee or lienholder of a parcel of real property that was formed from the partition or other division of the larger tract of real property against which the final assessment was originally levied. When the deed, mortgage or other instrument evidencing the applicant’s ownership or other interest in the parcel has not been recorded by the county clerk of the county in which the parcel is situated, the local government shall not apportion the final assessment unless the applicant files a true copy of that deed, mortgage or instrument with the local government.


Apportionment of a final assessment under this section shall be done in accordance with an order or resolution of the governing body of the local government. The order or resolution shall describe each parcel of real property affected by the apportionment, the amount of the final assessment levied against each parcel, the owner of each parcel and such additional information as is required to keep a permanent and complete record of the final assessments and the payments thereon. A copy of the order or resolution shall be filed with the recorder required to maintain the lien docket for the local government, who shall make any necessary changes or entries in the lien docket for the local government. [Formerly 308.140; 1991 c.902 §33; 2003 c.802 §26]
Note: 223.317 (Apportionment of special assessment among parcels in subsequent partition of tract) to 223.327 (Procedure for equitable apportionment by ordinance or regulation) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 223 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Chapter 223

Notes of Decisions

Fact that ordinance, which charged fee to property owners taking advantage of privilege of making connection to city water system, specified that payment would be secured by liens which would be "enforced" in matter provided by this chapter did not, of itself, show that such charges were "assessments." Montgomery Brothers v. City of Corvallis, 34 Or App 785, 580 P2d 190 (1978)

Circuit court has jurisdiction to determine merits of assessment, but cannot address whether assessment is subject to constitutional limits on property taxes. Martin v. City of Tigard, 14 OTR 517 (1999), aff'd 335 Or 444, 72 P3d 619 (2003)

State statutory procedures for financing local improvements are not exclusive and do not displace consistent local procedures. Baker v. City of Woodburn, 190 Or App 445, 79 P3d 901 (2003), Sup Ct review denied


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Jun. 26, 2021