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Oregon Revised Statutes (ORS) Chapter 478 authorizes the formation and operation of Rural Fire Protection Districts as special districts in Oregon. Specifically, ORS 478.010 outlines the formation of these districts, which are governed by an elected board to provide fire prevention, protection, and emergency services. 

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Key details regarding fire districts as special districts in Oregon include:

• Definition: These are considered Municipal Corporations, organized under the authority of ORS Chapter 478.
• Scope: They can provide fire protection, ambulance service, and other emergency services.
• Formation: They are established via the procedures in ORS 478.010 to 478.100, generally excluding areas already within a city unless authorized.
• Governance: Governed by an elected board of directors, authorized to levy taxes and adopt fire codes.
• Statutory Basis: While ORS 198 covers special districts generally, ORS 478 is the specific "principal act" for fire districts. Oregon Legislature (.gov) +5