ORS 265.010
Formation

  • filing boundary change with county assessor and Department of Revenue

(1)

A cemetery maintenance district may be formed in the manner provided by this chapter.

(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 (Boundary changes). [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]

Source: Section 265.010 — Formation; filing boundary change with county assessor and Department of Revenue, https://www.­oregonlegislature.­gov/bills_laws/ors/ors265.­html.

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