(2) 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. [Amended by 2001 c.138 §6]
Structure 2021 Oregon Revised Statutes
Volume : 06 - Local Government, Public Employees, Elections
Chapter 202 - Establishment of New Counties; Change of Boundaries
Section 202.030 - Election order; conduct of election; ballot title.
Section 202.040 - Commissioners to arrange terms on proposal to change boundaries.
Section 202.060 - Proclamation by Governor.
Section 202.070 - Operation and effect of proclamation.
Section 202.100 - County judge and commissioners for new county.
Section 202.110 - Other county officers.
Section 202.120 - Locating county seat.
Section 202.150 - Disposition of public property, records and tax liens.
Section 202.160 - Transcription of real estate, court and tax records.
Section 202.170 - Transfer of records.
Section 202.180 - Transfer of electors’ registration records and election records.
Section 202.200 - Apportionment of state taxes payable.
Section 202.210 - Ascertainment, apportionment and assumption of indebtedness.
Section 202.230 - Distribution of funds in excess of indebtedness.