2021 Oregon Revised Statutes
Chapter 308 - Assessment of Property for Taxation
Section 308.225 - Boundary changes; procedure.


(2)(a) If a boundary change is made or proposed, the person, governing body, officer, administrative agency or court that is or will be responsible for determining whether the boundary change is final shall file with the county assessor and the Department of Revenue the legal description of the change or proposed change and an accurate map showing the change or proposed change in final approved form, on or before March 31 of the assessment year to which the boundary change applies.
(b)(A) Except as otherwise provided in subparagraph (B) of this paragraph, the legal description of the boundary change must consist of a series of courses in which the first course starts at a point of beginning and the final course ends at the point of beginning. Each course must be identified by bearings and distances and, when available, refer to deed lines, deed corners and other monuments, or, in lieu of bearings and distances, be identified by reference to:
(i) Township, range, section or section subdivision lines of the United States Public Land Survey System.
(ii) Survey center line or right of way lines of public roads, streets or highways.
(iii) Ordinary high water or ordinary low water of tidal lands.
(iv) Right of way lines of railroads.
(v) Any line identified on the plat of any recorded subdivision defined in ORS 92.010.
(vi) Donation land claims.
(vii) Line of ordinary high water and line of ordinary low water of rivers and streams, as defined in ORS 274.005, or the thread of rivers and streams.
(B) In lieu of the requirements of subparagraph (A) of this paragraph, boundary change areas conforming to areas of the United States Public Land Survey System may be described by township, section, quarter-section or quarter-quarter section, or if the areas conform to subdivision lots and blocks, may be described by lot and block description.
(c) The county assessor or the department shall provide a map to the person, body, officer or agency making the filing within 14 days after the filing body notifies the assessor and department that a boundary change is being proposed. Upon receipt, the filing body shall accurately enter the boundary line on the map.
(d) The description and map must be filed in final approved form on or before March 31 of the assessment year to which the boundary change applies. Proposed changes must be certified to the county assessor and the department in the same manner as changes. If the taxing district is located in more than one county, the description and map shall be filed with the assessor in each county and with the department within the time provided in this subsection.
(3) For purposes of this section, boundary change means the change that occurs in the boundaries of a district by reason of:
(a) The formation of a new district;
(b) The consolidation or merger of two or more districts or parts thereof;
(c) The annexation of territory by a district;
(d) The withdrawal of territory from a district; or
(e) The dissolution of a district.
(4) For purposes of this section, the establishment of tax zones within a district constitutes a boundary change.
(5) For purposes of this section, a proposed change means a boundary change that has not become final or effective on or before March 31 and that:
(a) Is certain to become final or effective before July 1 of the same year; or
(b) Is subject to voter approval in an election held before July 1 of the same year and that becomes final or effective before July 1 of the same year.
(6) Each description and map filed under subsection (2) of this section shall be submitted to the Department of Revenue and approved or disapproved within 30 days of receipt.
(7) Within five days of its determination, the Department of Revenue shall provide notice of its approval or disapproval under subsection (6) of this section to each county assessor with whom a filing has been made and to the filing body. If the description or map is disapproved, the department shall explain what steps must be taken to correct the description or map, and shall cooperate with the filing body in helping it meet the requirements of this section, and whenever possible, the filing deadline of March 31. Corrected descriptions and maps must then be resubmitted to the department, and approved, and filed with the assessor or assessors.
(8) The filing of the description and map under this section is for assessment and taxation purposes only and does not affect or relate to filing for any other purpose. [Amended by 1965 c.411 §1; 1969 c.151 §1; 1973 c.501 §1; 1975 c.595 §1; 1981 c.804 §38; 1983 c.426 §1; 1991 c.459 §94; 1997 c.541 §157; 2001 c.246 §11; 2001 c.553 §8; 2010 c.29 §1; 2011 c.204 §1]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 308 - Assessment of Property for Taxation

Section 308.007 - Definitions.

Section 308.010 - Registered appraiser requirements; revocation; continuing education; rules.

Section 308.015 - Alternate qualifications for registered appraisers.

Section 308.030 - Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules.

Section 308.057 - Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.

Section 308.062 - Action by department when appraisals not being conducted as provided by law; reimbursement of department costs.

Section 308.105 - Personal property.

Section 308.115 - Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed.

Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest.

Section 308.135 - Trustee or personal representative separately assessed; valuation of property held as representative.

Section 308.142 - "Property" and "property tax account" defined.

Section 308.146 - Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement.

Section 308.149 - Definitions for ORS 308.149 to 308.166.

Section 308.151 - Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes.

Section 308.153 - New property and new improvements to property.

Section 308.156 - Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.

Section 308.162 - Property tax account modifications.

Section 308.166 - Ordering provisions when property is subject to multiple special determinations of value.

Section 308.205 - Real market value defined; rules.

Section 308.207 - Computation of real market value for taxing or bonding limitations.

Section 308.210 - Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property.

Section 308.212 - Requirement for property owner to file address.

Section 308.215 - Contents of assessment roll; rules.

Section 308.217 - Form of assessment and tax rolls; obtaining descriptions of property.

Section 308.219 - Assessment and tax rolls; preparation; contents; availability to public; rules.

Section 308.225 - Boundary changes; procedure.

Section 308.233 - Use of sales data for physical appraisal.

Section 308.235 - Valuation of real property.

Section 308.236 - Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.

Section 308.240 - Description of real property; assessment to "unknown owners"; mistake or omission in owner’s name; error in description of property.

Section 308.242 - Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations.

Section 308.245 - Maps; taxpayers’ index.

Section 308.250 - Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing.

Section 308.256 - Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs.

Section 308.260 - Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation.

Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values.

Section 308.290 - Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules.

Section 308.295 - Penalties for failure to file real property or combined return on time; notice; waiver of penalty.

Section 308.296 - Penalty for failure to file return reporting only personal property; notice; waiver of penalty.

Section 308.300 - Penalty for neglecting to file real property or combined return with intent to evade taxation.

Section 308.316 - Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify.

Section 308.320 - Oath of assessor upon completion of assessment roll.

Section 308.330 - Duty of assessor to assess properly.

Section 308.335 - Department testing work of county assessors; supplementing assessment list; special assessor.

Section 308.408 - "Industrial plant" defined.

Section 308.411 - Appraisal and real market valuation of industrial plants; rules.

Section 308.412 - Effect of election to exclude income approach to value under prior law.

Section 308.413 - Confidential information furnished under ORS 308.411; exception; rules.

Section 308.425 - Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules.

Section 308.450 - Definitions for ORS 308.450 to 308.481.

Section 308.456 - Application of ORS 308.450 to 308.481; standards for processing certificate applications.

Section 308.457 - Determining boundaries of distressed areas; rules; limitation.

Section 308.459 - Valuation of rehabilitated property not to be increased; effect of filing date of certificate.

Section 308.462 - Qualifications for limited assessment.

Section 308.466 - Processing applications for limited assessment; issuance of certificate; judicial review of application denial.

Section 308.471 - Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination.

Section 308.474 - Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2).

Section 308.477 - Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability.

Section 308.479 - Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed.

Section 308.490 - Determining value of homes for elderly persons.

Section 308.505 - Definitions for ORS 308.505 to 308.674.

Section 308.510 - Real and personal property classified for ORS 308.505 to 308.674.

Section 308.515 - Department to make annual assessment of designated utilities and companies.

Section 308.516 - Certain exceptions to ORS 308.515.

Section 308.517 - To whom property assessed; certain property not to be assessed.

Section 308.519 - Local assessment of data center property.

Section 308.521 - Property of cooperative providing steam or hot water heat by combustion of biomass exempt.

Section 308.524 - Companies to file statements.

Section 308.525 - Contents of statement.

Section 308.550 - Valuing property of company operating both within and without state.

Section 308.558 - Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.

Section 308.560 - Assessment roll; description of property; effect of mistake.

Section 308.565 - Apportionment of assessment among counties.

Section 308.570 - Determining value per mile of main and branch lines of companies using rail lines.

Section 308.580 - Department to review and correct tentative assessment roll; interested persons may appear.

Section 308.582 - Notice of tentative assessment.

Section 308.584 - Request for conference to modify tentative assessment; appeal.

Section 308.590 - Review and correction of tentative assessment roll; apportionment to county.

Section 308.605 - Entry of corrections and changes; record of meetings.

Section 308.621 - When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.

Section 308.624 - Correction of certified roll.

Section 308.628 - Omitted property subject to assessment.

Section 308.632 - Notice of intention to add omitted property to assessment roll.

Section 308.636 - Correction of assessment roll to reflect omitted property; appeal.

Section 308.640 - Assessment and taxation of personal property of small private railcar companies; apportionment to counties.

Section 308.665 - Railroad car exemption.

Section 308.671 - Elective exemption of certain communication-related property.

Section 308.674 - Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity.

Section 308.701 - Definitions for ORS 308.701 to 308.724.

Section 308.707 - Valuation of multiunit rental property subject to special assessment.

Section 308.709 - Application procedure; due dates; late filing; fee; assessor determination; appeals.

Section 308.712 - Methods to determine specially assessed value; election by owner; procedure; rules; fee.

Section 308.714 - Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.

Section 308.805 - Mutual and cooperative electric distribution systems subject to tax on gross earnings.

Section 308.807 - Amount of tax.

Section 308.810 - Association to file statement; payment of tax.

Section 308.815 - Examination of return by department; distribution of tax.

Section 308.820 - Tax as a lien; delinquency date; action to collect.

Section 308.865 - Notice and payment of taxes before movement of mobile modular unit.

Section 308.866 - Definition of "mobile modular unit"; statement of value; receipt.

Section 308.875 - Manufactured structures classified as real or personal property; effect of classification on other transactions.

Section 308.880 - Travel or special use trailer eligible for ad valorem taxation upon application of owner.

Section 308.990 - Penalties.