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2019 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 265 - Cemetery Maintenance Districts
Section 265.010 - Formation; filing boundary change with county assessor and Department of Revenue.
Universal Citation: OR Rev Stat § 265.010 (2019)
(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. [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]
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