Oregon Law
Law as of Jan 1, 2026
Chapter contents
548.005Organization of irrigation, drainage or flood control district by owners of lands subject to assessment by district improvement company or improvement district; assumption of obligations 548.010Sale or disposal of lands 548.015Board of directors to transfer unnecessary funds 548.050Insurance for district employees 548.105Authority of boards to maintain proceedings for judicial determination as to organization of district and other matters; scope of inquiry 548.110Nature of proceedings; notice; contest; judgment; appeal; nonprejudicial errors; costs 548.115Elector’s right to maintain proceedings; procedure; exclusiveness of remedy 548.120Validation of judgments entered in proceedings by directors 548.205[Repealed by 1989 c.182 §49] 548.210[Repealed by 1989 c.182 §49] 548.215[Repealed by 1989 c.182 §49] 548.220[Repealed by 1989 c.182 §49] 548.225[Repealed by 1989 c.182 §49] 548.230[Amended by 1967 c.359 §695; repealed by 1989 c.182 §49] 548.235[Repealed by 1989 c.182 §49] 548.300Contracts for state loans; purposes for which authorized; amount of loan 548.305Contracts for federal loans; purposes for which authorized; amount of loan 548.310Validation of prior contracts and bonds 548.315Issuance of bonds; funds for payment; charges or assessments; release of land from lien; relief from payment of assessments 548.320Lien on lands; lien docket; priority; sale of land for taxes not to extinguish lien 548.325Charges or assessments; emergency fund 548.330Bonds for refunding indebtedness; validity not affected by irregularities of refunded obligations 548.335Consent of holders of outstanding indebtedness; initiation of proceedings to obtain constructive consent; petition 548.340Contents of petition 548.345Notice; failure of holder to object constitutes consent 548.350Hearing; judgment; county treasurer as trustee 548.355Nature of proceedings; appeal; nonprejudicial errors; costs 548.360Moneys and securities; custody 548.365Depositary for bonds, warrants; authority of State Treasurer 548.370Cancellation or compromise of assessments by districts refunding indebtedness through federal agencies 548.400Deposit of bonds, warrants and other evidence of indebtedness of irrigation and drainage districts being reorganized 548.405Loss of certificates or receipts issued by county treasurer for securities; surrender of securities by county treasurer 548.410Surrender of securities to claimant to whom certificate or receipt has not been issued or assigned 548.415Surety bond; amount; conditions 548.505Relevy and reassessment; manner and time 548.510Judgment declaring assessments void; reassessment and relevy of similar assessments; time; crediting payments under void assessment 548.515Manner of relevy and reassessment; officers authorized 548.520Cancellation or compromise 548.605[Repealed by 1969 c.595 §17] 548.610[Repealed by 1997 c.170 §48] 548.615[Repealed by 1997 c.170 §48] 548.620[Amended by 1981 c.897 §62; 1995 c.696 §28; repealed by 1997 c.170 §48] 548.625[Repealed by 1997 c.170 §48] 548.630[Repealed by 1997 c.170 §48] 548.635[Repealed by 1997 c.170 §48] 548.640[Repealed by 1997 c.170 §48] 548.645[Repealed by 1997 c.170 §48] 548.650[Repealed by 1997 c.170 §48] 548.655[Repealed by 1997 c.170 §48] 548.660[Amended by 1981 c.897 §63; 1995 c.696 §29; repealed by 1997 c.170 §48] 548.665[Repealed by 1997 c.170 §48] 548.670[Repealed by 1997 c.170 §48] 548.675[Repealed by 1997 c.170 §48] 548.705Irrigation or drainage district may file bankruptcy petition; confirmation of proceedings; composition of debts 548.710Bonds of district; use and delivery to creditors 548.715Debt refunding agreements; obtaining consent of unknown or nonconsenting creditors 548.810[Formerly 544.030; repealed by 1989 c.182 §49] 548.900Definitions for ORS 548.900 to 548.955 548.905Petition for dissolution or reorganization; contents; effect of dissolution or reorganization on creditors 548.910Manner of signing petition; form of petition; withdrawal of signature after filing of petition prohibited 548.915Determining qualified petition signatures; certificate of county clerk and district secretary 548.920Notice of petition filing; contents; election petition; signature requirements 548.925Special election; notice; ballot form 548.930Vote result requirements; filing petition with circuit court if vote favors reorganization or dissolution or if no election petition is filed 548.935Circuit court proceeding on petition; contents of court order 548.940Jurisdiction of parties; service of summons and petition 548.945Written assent of Secretary of Interior required before judgment if district has federal contract 548.950Appearance of interested parties; costs and disbursements 548.955Contents of judgment; filing with county treasurer and assessor, Secretary of State and Water Resources Commission

Chapter 548 — 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.

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