Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 545.537

The district shall appear as a bidder at the sale of any lands for delinquent assessments or taxes. The district may purchase and take title to the lands and dispose of the lands like any other purchaser. When at a tax sale there is no other bid for the full amount of the delinquencies, including interest and penalties, the district shall bid and buy in the land to protect its assessments. However, the district shall never bid or pay a greater sum than the total of all delinquent assessments and taxes against the land plus interest and penalties. When purchasing any land at a tax sale, the district shall pay cash for all assessments, taxes, interest and penalties, including the district assessments. Such expenditures shall be deemed operating expenses of the district and may be assessed as maintenance charges.