ORS 545.589
Recording of assessments
- bond lien docket
- payment by bonds or coupons
- interest on unpaid assessments
- lien on land
- priority
(1)
Upon delivery of the bonds, the secretary of the irrigation district shall furnish to the county clerk of each county in which lands of the district are situated, a duly certified copy of the resolution of assessment. The resolution shall be promptly recorded in the records of deeds of the county. The county clerk shall provide a book, which shall be considered a bond lien docket of the irrigation district for the lands situated in that county, for the purpose of recording in the book the matters contained in the resolution, by setting forth, in separate columns, the description of the lands assessed, the total amount of the assessment, the yearly installments, when the installments become due, the rate of interest the installments shall bear, the amount of the total benefit which shall accrue to each legal subdivision or other described tract if held in separate ownership, and the amount of the benefit surplus, as defined in ORS 545.575 (Order determining benefits), accruing to each legal subdivision or other described tract.(2)
The bond lien docket shall thereafter be a docket of liens and shall constitute the total assessment against the lands by reason of the bonds. The sum shall not be increased or added to by subsequent assessments because of any delinquency of the owner of any other tract or parcel of land in the payment of the assessment of the owner, except as provided in ORS 545.599 (Five-year additional assessment). The bond lien docket shall also thereafter be conclusive evidence of the total benefits accruing to each legal subdivision or other described tract held in separate ownership, by reason of the improvement.(3)
The tax collector shall receive any past-due bond of the irrigation district or any past-due interest coupon from any bond of the district in payment of any assessment made for the purpose of paying any installment that is due or past due and that appears on the bond lien docket. All unpaid assessments entered in the bond lien docket except installments designed for the payment of amortizing bonds shall bear interest at the rate of six percent per annum until the assessments and interest are paid. All unpaid assessments and interest shall remain a lien on each tract or parcel of land in favor of the irrigation district, and shall have priority over all other liens and encumbrances, except the liens of state, county and municipal taxes. [Formerly 545.262]
Source:
Section 545.589 — Recording of assessments; bond lien docket; payment by bonds or coupons; interest on unpaid assessments; lien on land; priority, https://www.oregonlegislature.gov/bills_laws/ors/ors545.html
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