Oregon Revised Statutes

Or. Rev. Stat. § 198.925 (2026)

Findings of fact by district board

✓ current as of May 2026

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198.925 Findings of fact by district board. (1) When dissolution proceedings have been initiated, the district board shall make findings of fact that include:

(a) The amount of each outstanding bond, coupon and other indebtedness, with a general description of the indebtedness and the name of the holder and owner of each, if known.

(b) A description of each parcel of real property and interest in real property and, if the property was acquired for delinquent taxes or assessments, the amount of such taxes and assessments on each parcel of property.

(c) The amount of uncollected taxes, assessments and charges levied by the district and the amount upon each lot or tract of land.

(d) A description of the personal property and of all other assets of the district.

(e) The estimated cost of dissolution.

(2) The district board shall propose a plan of dissolution and liquidation.

(3) Within 30 days after initiation of the dissolution proceeding, the findings of fact and the proposed plan of dissolution and liquidation shall be filed in the office of the county clerk and shall be available for inspection by any interested person. [1971 c.727 §50; 2011 c.9 §21]

Notes of Decisions

Cited in 2 cases, 1987–2008 · leading case: Shady Cove Water Dist. v. Jackson Cnty., 179 P.3d 698 (Or. Ct. App. 2008).

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Shady Cove Water Dist. v. Jackson Cnty., 179 P.3d 698 (Or. Ct. App. 2008). · cites it 2× “” ORS 198.925. Here, the board did not file its findings and plan until January 29, 2005, well beyond the 30-day deadline.”

Murray v. Lincoln Health Dist., 10 Or. Tax 369 (Or. T.C. 1987). · cites it 2× “On April 9,1986, the Board adopted Findings of Fact and a Proposed Plan for Dissolution and Liquidation pursuant to ORS 198.925. (Plaintiffs’ Exhibit 1.) The Findings of Fact, dated April 1, 1986, showed assets of $1,243,000 and liabilities of $1,030,800, or net assets of…”

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