There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 11, Chapters 431 - 470
ORS Chapter 440
440.397 Filing of boundary change.
OR Rev Stat § 440.397 (through Leg Sess 2011) What's This?
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. [2001 c.138 28]
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