ORS 265.010¹
  • 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 change or proposed boundary change). [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]

1 Legislative Counsel Committee, CHAPTER 265—Cemetery Maintenance Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors265.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
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. Currency Information