(1) A road district may assess, levy and collect each year an ad valorem tax on all taxable property within the road district.\n(2) Ad valorem taxes authorized by this section shall be paid in money and shall be levied and collected in the same manner as other county taxes.\n(3) Notwithstanding ORS 294.316 (5), 294.305 to 294.565 apply to the road district for each fiscal year in which ad valorem taxes are assessed and levied by the district. [1987 c.667 §2]
Oregon Legal Code