Provisions Applicable Both to Drainage Districts and to Irrigation

ORS 548.505
Relevy and reassessment

  • manner and time


If any drainage or irrigation district assessment levied on any property liable thereto is prevented from being collected for any year by reason of any erroneous proceeding, or if such levy is adjudged void for want of form or manner of procedure, or otherwise, the same may be collected, relisted, reassessed and relevied in the manner and at the times provided for the collection, relisting and reassessment of taxes by the provisions of ORS 311.120 (Adding uncollected tax to tax for succeeding year).

Source

Last accessed
Jun. 26, 2021