Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 551.010

(1) When the term “lands” is used in this chapter in reference to taxation, it shall not be held to include improvements thereon; but the roadbed of railway lines within diking districts shall be subject to taxation for diking purposes.

(2) For purposes of this chapter, duties prescribed for the county surveyor may also be performed by the county engineer if the county employs a registered professional engineer.