Oregon Revised Statutes Public Health and Safety § 452.153

(1) The board of trustees of any district, annually as provided in this section, may levy a tax on all the property in the district to provide moneys for all purposes required under ORS 452.020 to 452.170 during the next succeeding fiscal year. However, the taxes levied under this section may not exceed two-tenths of one percent (0.002) of the real market value of all taxable property within the district, computed in accordance with ORS 308.207.

(2) Each year, immediately after necessary records are made, the county assessor of the county in which the district is situated shall transmit to the board of trustees a statement in writing, showing the total value of all property within the district as ascertained for that year from the assessment rolls of the county.

(3) The board of trustees shall prepare a budget in the form, manner and time prescribed in the Local Budget Law and in accordance therewith fix the amount of money to be raised by taxation for carrying out its functions and activities. In the manner and time prescribed by law, the board shall transmit to the county assessor a statement of taxes that are to be collected. Assessment and collection of taxes levied on property within the district shall be made by the county officers charged with assessment and collection of other property taxes in the county in which the district is situated.