(1) Insofar as applicable, the assessment levied under ORS § 477.880 shall be due and payable to the forester in like manner and procedure, including penalties and interest, as set forth for the collection of the protection costs provided in ORS § 477.270. Wherever applicable, the assessment levied under ORS § 477.880 shall be combined with the budgeted cost certified to the county under ORS § 477.270 as one amount for each account listed so that the officer in charge of the roll can extend the amounts on the assessment roll in a separate column in a single figure.

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(2) The minimum assessment set forth in ORS § 477.295 shall be applied to the combined amount described in subsection (1) of this section. [1959 c.320 § 5; 1961 c.689 § 8; 1965 c.312 § 4; 1967 c.179 § 1; 1967 c.429 § 43; 1985 c.759 § 36; 1991 c.459 § 417]