Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 547.455

(1) The board of supervisors shall each year make a computation of the whole amount of money to be raised by the district through charges or assessments for the ensuing year for any purposes whatsoever in carrying out the provisions of the Drainage District Act, including maintenance and operation and estimated delinquencies on charges or assessments. This amount when determined by the board shall constitute an assessment upon all the land included in the district and shall be apportioned by the board in accordance with the report of the commissioners as confirmed or amended by the court as provided for in ORS 547.235.

(2) Any land owned by any person totaling less than one acre shall be charged or assessed as one acre.

(3) Any land, the title to which is vested in the state, or state lands sold under contract in any drainage district, shall be subject to charge or taxation by the district, and the full amount of the charge or assessment due against such lands shall be paid to the district at the same times and in the same manner as other drainage district charges and assessments are paid.

(4) The tax collector shall receive any past due bond of the drainage district or any past due interest coupon from any bond of the district in payment of any charge or assessment made for the purpose of paying bonds or bond interest of the district, and shall receive in payment of charges or assessments levied for operation and maintenance purposes any warrants drawn upon the operation and maintenance fund, such warrants received in payment of charges and assessments to be in order of issuance.