ORS § 545.418
The board of directors shall meet annually on a date specified by the board as a board of equalization. As a board of equalization, the board of directors shall continue in session from day to day, as long as necessary, to hear and determine any objections by any interested persons to the assessments and apportionment of assessments made under the Irrigation District Law. The board of directors shall also hear and determine any other matters connected with assessments and their apportionment that may come before them. The board shall change its assessment and apportionment and the list and record of the assessment and apportionment in any respect and manner that may be necessary to make the assessment and apportionment just and in accordance with the facts. The secretary of the board of directors shall be present during sessions of the board of equalization, and shall note all changes made in the assessment, apportionments, lists and records and names of the persons whose property is listed.
ORS 545.418