ORS 558.345
Disposal of taxes levied when organization declared invalid


When an attempt has been made to organize a district under the provisions of ORS 558.200 (Definition of “county court.”) to 558.440 (Special elections) and subsequently by a judgment of a court it has been declared that the organization is invalid, but prior to such judgment the invalid organization has levied taxes, the funds derived from the levy shall be disposed of as follows:

(1)

If the area embraced in the invalid organization is embraced in a subsequently created organization composed of unincorporated or incorporated territory, or combinations thereof, for the purpose of weather modification, the custodian of the taxes collected for the invalid organization shall turn them over to the subsequent organization to be used only for the purpose of weather modification.

(2)

If the subsequent organization does not embrace all territory embraced in the invalid organization, such taxes as have been collected from the levy upon property in areas not embraced in the subsequent organization shall be refunded to the payers thereof by the custodian of the taxes before the balance is turned over to the subsequent organization.

(3)

If no such subsequent organization is created for weather modification, within a period of two years after the entry of the judgment of invalidation, the taxes collected shall be refunded by the custodian of them to the taxpayers who paid them. [1969 c.698 §19; 2003 c.576 §522]

Source: Section 558.345 — Disposal of taxes levied when organization declared invalid, https://www.­oregonlegislature.­gov/bills_laws/ors/ors558.­html.

558.010
Definitions for ORS 558.010 to 558.140
558.020
Purpose of ORS 558.010 to 558.140
558.030
Artificial weather modification prohibited without license
558.040
Application for license
558.050
Proof of financial responsibility
558.052
Requirements for bonds used to meet financial responsibility
558.053
Judgment against principal on bond
558.054
Deposit of cash or other security to meet financial responsibility
558.055
Hearing on application for license
558.060
Issuance of license
558.066
Governmental entities conducting weather modification at airport
558.080
Contents of hearing notice
558.090
Publication of notice of hearing
558.100
Proof of publication
558.110
Records and reports of operations
558.120
Emergency licenses
558.135
Revocation, suspension, refusal to issue or renew license
558.140
Appropriation for administration and enforcement
558.200
Definition of “county court.”
558.203
Application of election laws
558.210
Incorporation for weather modification
558.235
Treatment of forestlands as benefited property
558.300
General powers of district
558.310
Limitation on right to own or operate equipment
558.315
Rules
558.320
Duty to carry liability insurance
558.325
Cooperative agreements between districts
558.340
Tax assessment, levy and collection
558.345
Disposal of taxes levied when organization declared invalid
558.350
Employees’ retirement system
558.355
Budget for retirement system
558.360
Employee contribution
558.365
Limitation on membership
558.400
Board of commissioners
558.410
Board meetings
558.415
Procedure to increase number of commissioners
558.430
Deposit and withdrawal of moneys
558.440
Special elections
558.990
Penalties
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