(1) For the purposes specified in ORS § 450.075 (3), a district may declare by ordinance before doing the same that the cost, or any portion thereof, shall be assessed against the property directly benefited. Or it may provide in the ordinance that the cost shall be paid partly by assessment against the property directly benefited and partly out of the general funds of or sewer service charges collected by the district.

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(2) The determination of the board as expressed in the ordinance as to the proportion of the cost shall be based upon an exercise of the board’s sound discretion.