- (1) A road district may assess, levy and collect each year an ad valorem tax on all taxable property within the road district.
- (2) Ad valorem taxes authorized by this section shall be paid in money and shall be levied and collected in the same manner as other county taxes.
- (3) Notwithstanding ORS 294.316 (5), 294.305 to 294.565 apply to the road district for each fiscal year in which ad valorem taxes are assessed and levied by the district.
[1987 c.667 §2]