Oregon Law
Law as of Jan 1, 2026
Chapter contents
198.010“District” defined for chapter 198.110[1969 c.344 §1; 1971 c.23 §3; 1983 c.740 §52; renumbered 198.330 in 1995] 198.115Barring district employees from membership on governing board 198.120[1969 c.344 §2; repealed by 1975 c.771 §33] 198.180“District” defined for ORS 198.190 198.190Compensation and expenses of governing body members 198.210“District” defined for ORS 198.220 198.220Bond or letter of credit for member of district governing body 198.310“District” defined for ORS 198.320 198.320Filling of vacancies on governing bodies of certain districts 198.330[Formerly 198.110; repealed by 2005 c.22 §147] 198.335Definitions for ORS 198.335 to 198.365 198.340Designation of registered office and agent 198.345Effect of failure to file certain reports 198.350Financial statement 198.355Hearing on dissolution; notice 198.360Continuation or termination of district; proceedings for county service district 198.365County board as trustees for inactive district; distribution of assets; levy of tax to meet debts; delivery of records 198.410Definition for ORS 198.425 and 198.430 198.420[1969 c.325 §2; repealed by 1971 c.23 §12] 198.425Recall of district officers generally 198.430Recall of officers of districts other than districts defined in ORS 255.012 198.440Statement of justification from affected officer 198.510Definitions for ORS 198.510 to 198.600 198.520[1971 c.268 §1; 1975 c.782 §48b; 1977 c.756 §3; 1981 c.226 §20; repealed by 2007 c.179 §9] 198.530Procedure for adopting, amending or repealing ordinances or regulations 198.540Notice prior to adoption of ordinance affecting regulation 198.550Publication of ordinance; emergency ordinance procedure 198.560Filing of ordinance; notice of adoption of emergency ordinance 198.570When ordinances take effect 198.580[1971 c.268 §8; repealed by 1979 c.190 §431] 198.590Petition to adopt, amend or repeal ordinance 198.600Penalty for violation of regulations; jurisdiction; enforcement 198.605Local service districts 198.608Unfunded PERS liability or surplus upon split, consolidation or merger of districts 198.611Power of district to contract for purchase or lease of real or personal property 198.705Definitions for ORS 198.705 to 198.955 198.710[1971 c.727 §2; 1975 c.782 §48c; 1977 c.756 §4; 1979 c.108 §5; 1979 c.877 §1; 1981 c.226 §21; repealed by 2007 c.179 §9] 198.715Short title; procedure for formation or change of organization 198.720Boundaries; filing boundary change with county assessor and Department of Revenue 198.725Procedure when two counties affected 198.727Merger or consolidation; procedure when city joined to merged or consolidated districts 198.730Notice 198.735Right of interested person to appear; written statements 198.740Election procedure governed by law under which district operates; omission governed by district or general election law 198.745Content of resolution calling election 198.747Effective date of boundary change; filing boundary change with county assessor and Department of Revenue 198.748Prospective petition for formation; filing; content 198.749Economic feasibility statement for district formation 198.750Content of petition proposing formation or change of organization 198.755Number of signatures required 198.760Requirements for signers of petition; signer’s withdrawal prohibited; chief petitioners designated 198.765Requirements for filing petition; validity and certification of signatures 198.770Method of determining validity of landowner signatures 198.775Security deposit to accompany petition; payment of costs from security deposit; payment of costs by county or district 198.780Filing of duplicates of certain documents 198.782Documents to be filed with Secretary of State before business transacted 198.785Proceeding to contest validity of formation or change of organization 198.790Rights of creditors after change of organization; enforcement 198.792District formation or annexation proceedings to relieve public health danger 198.793Change of district name 198.794Effect of district name change; notification to certain officials 198.795Jurisdiction over district formation; duration of jurisdiction 198.800Formation petition; hearing; notice of hearing 198.805Conduct of hearing; standards for formation; notice to nonappearing landowner; order for dissolution 198.810Order for formation; final hearing; election; voter approval to incur bonded indebtedness 198.813Formation of county service district for water management services in Washington County; dissolution of existing districts 198.815Election on formation; notice; ballot title when dissolution ordered; election of first board 198.820Order by county board; effect of formation 198.825Election of first members of board when no formation election required 198.830Petition for formation by all landowners in proposed district 198.835Order for formation of district in single county; order for exercise of additional function by county service district; contents of order 198.840Notice of hearing 198.845Costs 198.850Annexation petition or resolution; delayed effective date for certain annexations 198.855Annexation election; annexation without election when petition signed by all landowners or by majority of electors and owners of more than half of land 198.857Annexation without election by petition of landowner 198.860Effect of annexation order; debt distribution plan; permanent rate limit and local option taxes 198.865[1971 c.727 §§37,38; 1979 c.316 §7; repealed by 1983 c.142 §1 (198.866 and 198.867 enacted in lieu of 198.865)] 198.866Annexation of city to district; approval of annexation proposal; election 198.867Approval of annexation to district by electors of city and district; certification; effect of annexation 198.869Annexation contract; recordation; effect 198.870Petition for withdrawal of property from district 198.875Election on withdrawal petition 198.880Effect on withdrawn area 198.882Tax relief to withdrawn area; conditions for relief; ultimate liability 198.885Merger of districts; effect 198.890Consolidation of districts; effect 198.895Initiation of merger and consolidation; procedure when city included in merger or consolidation 198.900Content of petition for annexation, merger or consolidation 198.902Application of district petition requirements to cities 198.903Joint assembly of governing bodies of affected districts or cities; order for election; contents 198.905Certification of election results 198.910Joint meeting of governing bodies of merged or consolidated districts and cities; election of board members for surviving or successor district; terms 198.912Apportionment of board members for certain surviving or successor districts 198.915Election of board members at regular district election 198.920Dissolution procedure 198.925Findings of fact by district board 198.927Annexation of dissolved district 198.930Plan for dissolution and liquidation 198.935Election on dissolution; consent of creditors; content of notice 198.940Dissolution without election 198.945Trustees for dissolved district; records to county clerk; limitation on further elections 198.950Power of trustees to convey assets 198.955Disposition of assets; rules 198.973[2007 c.562 §1; renumbered 358.442 in 2009] 198.974[2007 c.562 §2; renumbered 358.444 in 2009] 198.975[2007 c.562 §3; renumbered 358.446 in 2009] 198.976[2007 c.562 §4; renumbered 358.448 in 2009] 198.977[2007 c.562 §5; renumbered 358.450 in 2009] 198.978[2007 c.562 §6; renumbered 358.452 in 2009] 198.979[2007 c.562 §7; renumbered 358.454 in 2009] 198.980[2007 c.562 §8; renumbered 358.456 in 2009] 198.981[2007 c.562 §9; renumbered 358.458 in 2009] 198.982[2007 c.562 §10; renumbered 358.460 in 2009] 198.983[2007 c.562 §11; renumbered 358.462 in 2009] 198.984[2007 c.562 §12; renumbered 358.464 in 2009] 198.985[2007 c.562 §13; renumbered 358.466 in 2009] 198.986[2007 c.562 §14; renumbered 358.468 in 2009] 198.987[2007 c.562 §15; renumbered 358.470 in 2009] 198.988[2007 c.562 §16; renumbered 358.472 in 2009] 198.989[2007 c.562 §17; renumbered 358.474 in 2009] 198.990[1969 c.344 §3; 1971 c.743 §344; repealed by 1983 c.740 §55]

Chapter 198 — Special Districts Generally

ORS 198.882 Tax relief to withdrawn area; conditions for relief; ultimate liability

(1)

The governing body of a district shall relieve an area withdrawn from the district from taxation for its proportionate share of outstanding bonded or other indebtedness if:

(a)

No district services have been provided to the withdrawn area; and

(b)

The area withdrawn does not exceed five percent of the equalized assessed valuation of the taxable property within the entire district prior to the withdrawal, as certified to the county assessor in the tax year of the withdrawal.

(2)

Notwithstanding subsection (1) of this section, if the total unlimited taxing power of the district over the area not withdrawn from the district does not wholly satisfy the bonded or other indebtedness incurred prior to the withdrawal, the withdrawn territory shall be taxed in an amount sufficient to satisfy its proportionate share of that indebtedness.

Note: 198.882 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 198 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

(Merger; Consolidation)

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