Oregon Revised Statutes Highways, Roads, Bridges and Ferries § 372.180

(1) The district board each year shall estimate assessments needed, and the amount thereof shall be levied and returned to the county officer whose duty it is to extend the tax roll at the time required by law for other taxes to be levied and returned.

(2) All assessments levied by the district shall become payable at the same time, be collected by the same officer who collects county taxes and be turned over to the district according to law.

(3) The county officer whose duty it is to extend the county levy shall extend the levy of the district in the same manner as city taxes are extended. The district levy is subject to the limits set forth in ORS 310.150.

(4) Property shall be subject to sale for the nonpayment of assessments levied by the district in like manner and with like effect as in the case of county and state taxes.