Or. Rev. Stat. § 478.160 – Filing of boundary or zone change with county assessor and Department of Revenue | Midpage
§ 478.160
Or. Rev. Stat. § 478.160
Filing of boundary or zone change with county assessor and Department of Revenue
[2001 c.138 §38]
For purposes of ad valorem taxation, a boundary or zone change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225.