ORS 547.460: County, city and town lands subject to taxation, assessment or charges.

Any land situated within a drainage district, the title to which is vested in any county, city or town, shall be subject to taxation, assessment or charge by the district. The full amount of taxes or assessments due against the land or the full amount of charges imposed upon the county, city or town shall be paid to the district at the same times and in the same manner as other drainage district taxes, assessments or charges.