Oregon Law
Law as of Jan 1, 2026
Chapter contents
371.005“County court” defined 371.055Formation of road districts 371.060Drainage districts and cities as separate road districts 371.065Construction, maintenance and repair in drainage road district; tax levy 371.067Construction, maintenance and repair in city road district 371.070Islands as separate road districts 371.075Petition for grade change or other road improvement; investigation and report; granting petition 371.080[Repealed by 1989 c.593 §5] 371.085[Amended by 1953 c.480 §3; repealed by 1989 c.593 §5] 371.090[Amended by 1971 c.647 §64; 1983 c.350 §238; repealed by 1989 c.593 §5] 371.095[Amended by 1953 c.480 §3; 1963 c.9 §19; 1971 c.647 §65; repealed by 1987 c.667 §8] 371.097Levy of taxes; application of Local Budget Law 371.100[Amended by 1953 c.480 §3; 1957 c.70 §1; 1967 c.609 §7; 1971 c.647 §66; 1983 c.350 §239; repealed by 1987 c.667 §8] 371.105Tax as special fund; use of fund 371.107[1985 c.307 §2; 1987 c.667 §4; repealed by 1997 c.541 §389] 371.110Effect of change of district boundaries on road tax levy; filing boundary change with county assessor and Department of Revenue 371.205[Repealed by 1969 c.50 §1] 371.210[Repealed by 1969 c.50 §1] 371.215[Repealed by 1969 c.50 §1] 371.220[Repealed by 1969 c.50 §1] 371.225[Repealed by 1969 c.50 §1] 371.230[Repealed by 1969 c.50 §1] 371.235[Repealed by 1969 c.50 §1] 371.240[Repealed by 1969 c.50 §1] 371.305Authority to form special road districts 371.310[Amended by 1965 c.498 §5; 1969 c.568 §1; repealed by 1971 c.727 §203] 371.315[Repealed by 1971 c.727 §203] 371.318Formation order to declare whether district board to be elected or appointed; change in method of selecting board; cost of election 371.320[Repealed by 1971 c.727 §203] 371.323Election of first commissioners 371.325[Repealed by 1971 c.727 §203] 371.330Appointment of first commissioners 371.335[Repealed by 1971 c.727 §203] 371.336Purpose and powers of district 371.338District board of appointed commissioners; qualification; term; vacancies; oath 371.340[Repealed by 1961 c.681 §14] 371.342Officers of appointed district board; meetings; records 371.344[1961 c.681 §9; 1963 c.9 §21; 1965 c.498 §8; 1973 c.796 §59; 1983 c.83 §82; 1983 c.350 §241; 1997 c.541 §384; repealed by 1999 c.632 §30] 371.345[Amended by 1959 c.102 §1; 1961 c.681 §10; 1967 c.609 §8; 1971 c.647 §67; 1975 c.647 §32; repealed by 1983 c.350 §331a] 371.347Alternative provisions for elected board of commissioners 371.349District board of elected commissioners; qualification; term; vacancies; oath 371.350[Amended by 1961 c.681 §11; 1971 c.647 §68; repealed by 1983 c.350 §331a] 371.351Officers of elected district board; meetings; records 371.353Establishment of zones within special road district 371.354Notice and public hearing 371.355[Amended by 1961 c.681 §12; repealed by 1971 c.647 §149] 371.356Election to approve zones within special road district 371.357Ad valorem property taxation; operating tax rate limits 371.359Filing boundary change with county assessor and Department of Revenue 371.360Deposit of tax proceeds in bank 371.365[Repealed by 1961 c.681 §14] 371.370[Repealed by 1961 c.681 §14] 371.375[1965 c.498 §2; repealed by 1971 c.727 §203] 371.380[1965 c.498 §3; repealed by 1971 c.727 §203] 371.385Certain tax limitations not in effect after August 22, 1969 371.405Definitions for ORS 371.405 to 371.535 371.410Formation of road assessment district in counties with 19,000 to 25,000 population; effect of population increase 371.415[Repealed by 1971 c.727 §203] 371.416Election procedures; initiative and referendum 371.420[Repealed by 1971 c.727 §203] 371.425[Repealed by 1971 c.647 §149 and 1971 c.727 §203] 371.430[Repealed by 1971 c.727 §203] 371.435[Repealed by 1971 c.647 §149] 371.440[Repealed by 1971 c.727 §191] 371.445[Repealed by 1971 c.727 §203] 371.450Election of district directors; terms; oath; qualifications; vacancies 371.455Nominees declared elected if number equals positions to be filled 371.460[Amended by 1963 c.364 §2; repealed by 1971 c.647 §149] 371.465[Repealed by 1971 c.647 §149] 371.467Special elections 371.470Selection of board of directors’ president and secretary; record of proceedings; meetings 371.472[1963 c.364 §4; repealed by 1969 c.345 §20] 371.475General powers of board of directors 371.480Contracts as to streets in cities 371.485Authority of district over roads and highways 371.490[Repealed by 1969 c.344 §8] 371.495Declaration of legislative intent 371.500Computing money to be raised by assessment; apportionment; assessment limited; tax not to interfere with others 371.505Copy of assessment resolution to county assessor; duty of assessor; collection and accounting; separate fund 371.510County assessor to furnish certificate of assessed valuation 371.512Filing boundary change with county assessor and Department of Revenue 371.515District to pay county for expenses; proceedings on default 371.520District excluded from other districts; certain unexpended funds credited to district; city within district may make levies 371.525[Repealed by 1971 c.727 §203] 371.530Exclusion of land area from district 371.535Disposition of funds of dissolved district 371.540[1965 c.347 §2; repealed by 1971 c.727 §203] 371.545[1965 c.347 §3; repealed by 1971 c.727 §203] 371.550[1965 c.347 §4; repealed by 1971 c.727 §203] 371.555[1965 c.347 §5; repealed by 1971 c.727 §203] 371.605Definitions for ORS 371.605 to 371.660 371.610Inapplicability of ORS 371.605 to 371.660 to state highways; authority of county to supersede statutes 371.615Petition or resolution for improvement of roads in unincorporated areas 371.620Signers of petition and objection in event of cotenancies 371.625Investigation and estimation of cost of improvement by engineer 371.630Notice to owners of engineer’s report; filing objections 371.635Court order for improvement; recording; vacation of order and removal of lien 371.640Engineer to compile improvement cost; source of payment; reimbursement of source; additional work 371.642Assessment of costs of sidewalk or curb construction and other improvements 371.645Engineer to ascertain assessment; hearing on objections; court order 371.650Certification of assessment; recording order; lien 371.655When assessment due, payable and delinquent; application of other statutes 371.660Delinquent list; execution and sale

Chapter 371 — Road Districts and Road Assessment Plans

ORS 371.535 Disposition of funds of dissolved district

If a district is dissolved, all funds then on hand or proceeds of assessments theretofore levied shall be held by the county court for the benefit of the roads within the area theretofore within the boundaries of the district.

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