Chapter 551 — Diking Districts
ORS 551.010 Use of “lands” in chapter; railroads subject to taxation; duties of surveyor and engineer
(1)
When the term “lands” is used in this chapter in reference to taxation, it shall not be held to include improvements thereon; but the roadbed of railway lines within diking districts shall be subject to taxation for diking purposes.
(2)
For purposes of this chapter, duties prescribed for the county surveyor may also be performed by the county engineer if the county employs a registered professional engineer.
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Provenance
2025 Oregon Revised Statutes — official online source
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Version history
Earlier statutory text is available in an ingested published ORS edition.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source2023 Oregon Revised Statutes · active · operative text
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