(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 1953 c.69 §2; 1957 c.117 §1; 1963 c.519 §34; 1971 c.727 §85; 2001 c.138 §9; 2003 c.802 §90]
Structure 2021 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 265 - Cemetery Maintenance Districts
Section 265.010 - Formation; filing boundary change with county assessor and Department of Revenue.
Section 265.020 - Area in which district may be formed.
Section 265.050 - Board of directors; terms.
Section 265.075 - Changing number of members of board of directors.
Section 265.100 - Organization of board; terms of first directors.
Section 265.130 - Meetings of board; officers.
Section 265.135 - Application of ORS chapter 255 to district.
Section 265.140 - Powers of district.
Section 265.150 - Disposition of district funds.
Section 265.200 - Pioneer cemetery maintenance districts; annexation.