Oregon Statutes 778.070 – Tax levy
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(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.
Terms Used In Oregon Statutes 778.070
- City: includes any incorporated village or town. See Oregon Statutes 174.100
- Port: means The Port of Portland. See Oregon Statutes 778.005
(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. [Amended by 1971 c.728 § 115]