2007 ORS 450.177¹
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 change or proposed boundary change). [2001 c.138 §30]

Note: 450.177 (Filing boundary change with county assessor and Department of Revenue) was added to and made a part of 450.005 (Definitions for ORS 450.005 to 450.245) to 450.245 (Application of ORS 450.005 to 450.245 to districts organized under former laws) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Atty. Gen. Opinions

Provision of sewer service to prop­erty outside boundaries of sanitary districts, (1980) Vol 41, p 183

1 Legislative Counsel Committee, CHAPTER 450—Sanitary Districts and Authorities; Water Authorities, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­450.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 450, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­450ano.­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.