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Oregon Revised Statutes

Or. Rev. Stat. § 198.365 (2026)

County board as trustees for inactive district; distribution of assets; levy of tax to meet debts; delivery of records

✓ current as of May 2026
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      198.365 County board as trustees for inactive district; distribution of assets; levy of tax to meet debts; delivery of records. (1) If the county board finds that the district is not active and that there is no need for the district, the board shall thereupon constitute a board of trustees for the purpose of paying the debts and disposing of the property of the district.

      (2) Any surplus funds and assets remaining to the credit of the district, after payment of the debts of the district, shall be credited to the county general fund available for general purposes. If the district was located in more than one county, the surplus shall be apportioned and turned over to each county in which the district was located. The funds and assets shall be apportioned according to the proportion in each county of the assessed valuation of taxable property in the district.

      (3) If the assets of the district are insufficient to pay the debts of the district, the county board acting as a levying board for the district shall levy taxes, within the limits of the authority of the district, for the liquidation of the debts. If the only debt of the district is the cost of the proceedings conducted under ORS 198.345 to 198.365, the county shall pay the cost of the proceedings.

      (4) When the proceedings are completed, the county board shall deliver the books and records of the district to the county clerk. [1971 c.267 §13]

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Notes of Decisions
Cited in 2 cases, 1977–1992 · leading case: Comeaux v. Water Wonderland Improvement Dist., 12 Or. Tax 132 (Or. T.C. 1992).
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Comeaux v. Water Wonderland Improvement Dist., 12 Or. Tax 132 (Or. T.C. 1992). “ORS 198.335 through 198.365. If so liquidated and their assets are insufficient to pay their debts, the county board “acting as a levying board for the district shall levy taxes, within the limits of the authority of the district, for the liquidation of the debts.”
Whitaker v. Telford, 559 P.2d 1330 (Or. Ct. App. 1977). “ORS 198.365 provides that: "(1) If the county board finds that the district is not active and that there is no need for the district, the board shall thereupon constitute a board of trustees for the purpose of paying the debts and disposing of the property of the district.”
— Or. Rev. Stat. § 198.365(3) — 1 case
Comeaux v. Water Wonderland Improvement Dist., 12 Or. Tax 132 (Or. T.C. 1992). “ORS 198.335 through 198.365. If so liquidated and their assets are insufficient to pay their debts, the county board “acting as a levying board for the district shall levy taxes, within the limits of the authority of the district, for the liquidation of the debts.”
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