(2) Any such taxes needed shall be levied in each year and returned to the county officer whose duty it is to extend the tax roll by the time required by law for city taxes to be levied and returned.
(3) All taxes levied by the district shall become payable at the same time and be collected by the same officer who collects county taxes, and shall be turned over to the district according to law. The county officer whose duty it is to extend the county levy shall extend the levy of the district in the same manner as city taxes are extended.
(4) Property shall be subject to sale for nonpayment of taxes levied by the district in like manner and with like effect as in the case of county and state taxes.
(5) For purposes of ad valorem taxation, a boundary change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225. [1969 c.698 §26; 1971 c.727 §178; 1991 c.459 §433; subsection (5) of 2001 Edition enacted as 2001 c.138 §48]