ORS 372.170: Power to assess, levy and collect taxes.

(1) The district may assess, levy and collect assessments upon all real property situate within its boundaries and which is by law taxable for state and county purposes in each year, on any reasonable basis of assessment. However, the assessment shall not exceed $1 per each front foot of the property abutting on the highway, or portion thereof, proposed to be or lighted. The proceeds of the assessment shall be applied in carrying out the objects and purposes of the district.

      (2) The district may also assess, levy and collect a special assessment upon all such property in an amount sufficient to pay the initial construction and installation cost.