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 §42]
Note: 547.482 (Filing boundary change with county assessor and Department of Revenue) was added to and made a part of ORS chapter 547 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
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