Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 545.422

In case of neglect or refusal of the board of directors to have the assessment and levy made, the assessment and levy shall be made and equalized by the county court of the county in which the office of the board of directors is situated. The county court, while sitting for the transaction of county business, shall make the assessments and levy in the same manner that the court levies county taxes. An assessment and levy made by the county court shall have the same effect as an assessment and levy made by the board of directors. All expenses incident to an assessment and levy made by a county court under this section shall be borne by the district. The levy and assessment shall be entered on the county tax roll by the county assessor in the manner provided in ORS 545.420.