Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 545.494

(1) If any incurred charge remains unpaid beyond the due date of the incurred charge, the secretary of the district may file a notice of claim of lien with the recording officer of the county of each county in which land is situated which received or was entitled to receive the benefit of the water delivery for which the incurred charge has been made. The notice of claim of lien shall be in writing and must contain:

(2) Upon filing of the notice, the incurred charge and costs of filing and removing the notice shall become a lien upon all lands described in the notice in the amounts set forth opposite each tract of land. The lien shall be prior to all encumbrances of whatever kind or nature, whether executed before or after the lien of the irrigation district is created, or whether recorded or registered or not. The lien of the irrigation district upon each tract of land shall be subject to all lawful taxes levied and assessed for state and county purposes by the county in which the land is located. The lien of the irrigation district shall not be subject or inferior to any claim, lien or assessment of any other taxing district, whenever levied, or whether extended on the county tax rolls for collection or not.