2015 ORS § 451.542¹
Filing boundary change with county assessor and Department of Revenue
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). [2001 c.138 §34]
Note: 451.542 (Filing boundary change with county assessor and Department of Revenue) was added to and made a part of 451.410 (Definitions for ORS 451.410 to 451.610) to 451.610 (Advisory committee for emergency communications system) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.