Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 547.360

The board of supervisors of any drainage district shall provide by a resolution, adopted at a regular meeting or at a special meeting called for that purpose, for the payment of the amounts to become due under such contract with the United States, according to the provisions of the contract, by assessment upon the lands which are to be benefited by the drainage or irrigation. The assessments shall be a lien upon the lands of the district to the same extent as other assessments under the drainage laws of this state, and, except as provided in ORS 547.492, shall be collected by the tax collector of the county within which the lands are situated the same as other taxes are collected.