Road Districts and Road Assessment Plans ORS 371.305 Authority to form special road districts Text Annotations Contiguous territory lying within any county and not incorporated within the limits of a city may be formed into, or included in, a special road district in the manner provided by ORS 371.305 (Authority to form special road districts) to 371.360 (Deposit of tax proceeds in bank). [Amended by 1961 c.681 §1; 1965 c.498 §4; 2003 c.802 §104]