Oregon Revised Statutes Highways, Roads, Bridges and Ferries § 371.105

(1) All tax moneys levied and collected by the road district shall be credited and kept as a special fund by the county treasurer to the account of the road district. No part of such fund shall be transferred or loaned.

(2) Except as provided in subsection (3) of this section, the whole amount of the tax moneys levied and collected by the road district shall be expended under the supervision of the county court upon roads within the road district boundary of the district voting the tax as the boundaries existed at the time the tax was voted, and not elsewhere.

(3) The fund collected from taxes levied and assessed by a road district comprising and constituted from a city, and from property situated within the city, shall be expended under the supervision of the governing body of the city and not under the supervision of the county court. This fund shall be paid over to the city by the county treasurer when collected.