2013 ORS § 568.435¹
Boundary change notice for taxation purposes
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 §50]
Note: 568.435 (Boundary change notice for taxation purposes) was added to and made a part of 568.210 (Definitions for ORS 568.210 to 568.808 and 568.900 to 568.933) to 568.808 (Taxing district to file legal description and map) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.