{"data":{"id":"us-or/ors-551.010","jurisdiction":"us-or","citation":"ORS 551.010","heading":"Use of “lands” in chapter; railroads subject to taxation; duties of surveyor and engineer.","body":"(1) When the term “lands” is used in this chapter in reference to taxation, it shall not be held to include improvements thereon; but the roadbed of railway lines within diking districts shall be subject to taxation for diking purposes.\n      (2) For purposes of this chapter, duties prescribed for the county surveyor may also be performed by the county engineer if the county employs a registered professional engineer.","path":["15 - Water Resources, Agriculture and Food","45. Water Resources: Irrigation, Drainage, Flood Control, Reclamation","Chapter 551 — Diking Districts"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors551.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"dc3fea858539d84f6d1a7300bce2947e58cc15eca7c66a9ed0c0fb7bf858f9ce","source_id":"us-or","stale":false,"prev":"us-or/ors-550.410","next":"us-or/ors-551.020"},"notice":"GroundRules: Original legal text. Not legal advice."}