2015 ORS 372.175¹
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 changes). [2001 c.138 §25]


1 Legislative Counsel Committee, CHAPTER 372—Highway Lighting Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors372.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.