ORS 554.130
Assessments

  • certification
  • collections
  • lien
  • foreclosure
  • service charges
  • disposition of proceeds

(1)

The board of directors shall each year on or before a day fixed in the bylaws of the corporation, and if not therein fixed then on or before September 1 of each year, make a computation of the whole amount of money to be raised by the corporation through assessments for the ensuing year for any purposes whatsoever, including maintenance and operation, estimated delinquencies on assessments, principal and interest of indebtedness maturing, and such reserves as may be necessary or provided by the bylaws of the corporation.

(2)

This amount when so determined by the board shall be an assessment upon all the land described in the articles of incorporation and apportioned to each and every acre or parcel thereof as provided in the bylaws of the corporation or the recorded landowners’ notice subject to its limitations, restrictions and provisions. Unless the board requires the assessment to be paid in advance of the delivery of water, the assessments shall become due and payable in quarter-annual installments, the first of which shall become due three months after the date fixed for the assessment in the bylaws, and if not fixed therein such assessment shall become due within three months after September 1 of each year, and shall bear interest at the rate of two-thirds of one percent per month from the maturity of each installment until paid. Any unpaid assessment and the lien thereof as provided in this section shall be delinquent after the date of maturity of the last installment thereof and may be enforced and foreclosed. Upon the sale of any lands on such foreclosure the corporation or any member thereof or any creditor of the corporation or other person may be a bidder and purchaser. When the bylaws provide rates, tolls, charges, fees, fines and assessments for the use of water or for the use of any of the works of the corporation, the bylaws shall also provide for the time and manner of collection thereof.

(3)

Notwithstanding the provisions of subsection (2) of this section, the board may certify the assessments including any interest thereon to the county assessor of the county in which the assessed lands lie. Such assessments, if certified and presented after July 15 and on or before the following July 15, shall be assessed against the premises serviced on the next assessment and tax roll prepared after July 15 by the tax assessor of the county in which the corporation is situated. The assessments shall thereupon be collected by the tax collector and distributed to the treasurer of the nonprofit corporation in the same manner as taxes and other charges on the assessment and tax roll are certified, assessed, collected and distributed.

(4)

The treasurer of the nonprofit corporation shall keep the proceeds of the assessments in appropriate accounts depending upon the purpose of the assessments, and disbursements for the expenses of the corporation shall be paid out of the appropriate account. [Amended by 1971 c.436 §1; 1973 c.93 §1; 1983 c.652 §1; 1995 c.233 §4; 1997 c.819 §15]

Source: Section 554.130 — Assessments; certification; collections; lien; foreclosure; service charges; disposition of proceeds, https://www.­oregonlegislature.­gov/bills_laws/ors/ors554.­html (accessed May 26, 2025).

Notes of Decisions

Notwithstanding collection process, water district corporation assessments are not taxes. Miller v. Dept. of Revenue, 14 OTR 176 (1997), aff’d 326 Or 527, 953 P2d 72 (1998)

554.005
Filing requirements 554.007
Effective time and date of document 554.009
Correcting filed document 554.011
Penalty for signing false document 554.012
Forms 554.015
Filing duty of Secretary of State 554.016
Filing, service, copying and certification fees 554.017
Appeal from Secretary of State’s refusal to file document 554.018
Evidentiary effect of copy of filed document 554.019
Certificate of existence 554.020
Articles of incorporation 554.030
Evidence of corporate existence 554.040
Contents of articles 554.060
Challenge to validity of organization 554.070
Membership 554.080
Corporate existence 554.082
Registered office and registered agent 554.084
Change of registered office or registered agent 554.086
Resignation of registered agent 554.088
Service on corporation 554.090
Directors 554.100
Oath of office 554.110
Powers of directors 554.120
Records of proceedings of directors 554.130
Assessments 554.135
Alternative method for collecting assessments 554.140
Directors’ duty to institute proceedings to enforce lien 554.150
Action to compel assessment 554.160
Assessments to provide funds to meet obligations 554.170
Covenants by landowners 554.180
Landowners’ notice 554.190
Recording notice 554.200
Incurring indebtedness before notice recorded 554.210
Plans and specifications 554.220
Bonds 554.230
Bonds 554.240
Retirement of bonds 554.250
Refunding bonds 554.260
Contracts with governmental agencies or others for financial assistance or cooperative action 554.270
Purchase or lease of works and water rights 554.275
Activity of corporation as urban service 554.280
Resolution for serial coupon obligations 554.290
Warrants to pay claims 554.300
Amendment of articles 554.302
Dissolution of corporation by Secretary of State 554.305
Notice of grounds for dissolution 554.307
Reinstatement of dissolved corporation 554.309
Denial of reinstatement 554.315
Annual report 554.320
Exemption from taxation 554.340
Judicial determination of legality of proceedings 554.350
Service to lands outside district 554.375
Dissolution of district and reorganization as corporation 554.380
Articles of incorporation for corporation formed from dissolved district 554.385
Findings by board of reorganizing district 554.390
Dissolution of district and reorganization as corporation under ORS 554.320 and 554.375 to 554.390 prohibited after 2004 554.410
Applicability of ORS 554.005 to 554.340 to corporations organized under 1911 Act 554.420
Amendment of articles, and landowners’ notice, of corporation organized under 1911 Act 554.430
Applicability of 1911 Act, as amended, to corporations organized under that Act 554.440
Malheur Improvement Company 554.510
Authority to include or exclude lands 554.520
Application for inclusion or exclusion 554.530
Application 554.540
Meeting date 554.550
Notice of meeting 554.560
Quorum for meeting 554.570
Effect of exclusion on existing debts 554.580
Condition of approval of inclusion 554.590
Articles of amendment

Current through early 2026

§ 554.130. Assessments's source at oregon​.gov