2007 ORS 198.983¹
Filing boundary change with county assessor and Department of Revenue

For purposes of ad valorem taxation, a boundary change of a zone established within a heritage district must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225 (Boundary change or proposed boundary change). [2007 c.562 §11]

Note: See note under 198.973 (Definitions for ORS 198.973 to 198.989).

Chapter 198

Atty. Gen. Opinions

When rural fire protec­tion district may levy taxes on prop­erty within a forest protec­tion district, (1972) Vol 36, p 71

1 Legislative Counsel Committee, CHAPTER 198—Special Districts Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­198.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 198, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­198ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.