Local Improvements and Works Generally

ORS 223.866
Levy of assessment

  • manner of collection
  • effect of nonpayment


(1)

The city each year shall estimate assessments needed and the amount of assessment for each tax account, and the amount thereof may be levied and returned to the officer whose duty it is to extend the ad valorem tax roll at the time required by law for taxes to be levied and returned.

(2)

All assessments levied by the city shall become payable at the same time, may be collected by the same officer who collects ad valorem taxes and shall be turned over to the city according to law.

(3)

The officer whose duty it is to extend the city levy may extend the levy of the city in the same manner as city taxes are extended.

(4)

Property shall be subject to sale for the nonpayment of assessments levied by the city in like manner and with like effect as in the case of city taxes. [1983 c.234 §5]
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


Source

Last accessed
Jun. 26, 2021