Or. Rev. Stat. § 371.359 – Filing boundary change with county assessor and Department of Revenue | Midpage
§ 371.359
Or. Rev. Stat. § 371.359
Filing boundary change with county assessor and Department of Revenue
[2001 c.138 §21]
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.