Oregon Revised Statutes Shipping and Navigation § 778.070

(1) Taxes authorized by ORS 778.065 shall be levied in each year and returned to the county officers whose duty it is to extend the tax roll by the time required by law for city taxes to be levied and extended. The county officer whose duty it is to extend the county levy shall extend the levy of the Port of Portland in the same manner city taxes are extended.

(2) All taxes levied by the port are payable at the same time and shall be collected by the same officers as regular county taxes. The county officers collecting the taxes shall pay them to the treasurer of the port as provided by law.