Horsefly Irrigation District v. Hawkins

Section 1 of Chapter 128 of the General Laws of Oregon for 1923, page 187, entitled “An Act providing for the issuance of certificate of delinquency for taxes on property within irrigation or drainage districts and for the foreclosure of the same,” reads as follows:

“Any time after the expiration of six months from the date of delinquency of any taxes levied upon real property within an irrigation or drainage district, when any property within such district remains on the tax roll for which no certificate of delinquency has been issued, the sheriff of such county within which such property may…