Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 545.428

For the purpose of providing moneys for payment of the bonds of an irrigation district and interest on the bonds, the board, by resolution, may provide for the collection of its assessments from the irrigable land within the district and require the collection to be made by the secretary of the board. The board may direct the time and manner of making the collection and may require the assessments to be paid in advance of the delivery of water. Any charges or assessments remaining unpaid on any land within the district at the end of an irrigation season may be placed upon an assessment list in accordance with ORS 545.381 to 545.397 and 545.413 to 545.422. The charges and assessments shall constitute a lien upon the land and shall be collected as provided by ORS 545.420 and 545.422.