Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 548.515

The relevy and reassessment of drainage and irrigation district assessments provided for by law shall be made in the same manner, and by the same officers who, at the time the new listing or levy is made, are authorized by law to list property and compute, levy and assess taxes or assessments against property in the drainage or irrigation district.