(1) When a city-county is incorporated, for purposes of county functions its boundaries shall be the boundaries of the county that is consolidated into the city-county, and for purposes of city functions:
(a) The boundaries shall include all territory located in any city in the county immediately before the consolidation;
(b) The boundaries shall exclude all territory in any city extending into the county if more than half of the population in the city is located outside the county immediately before the consolidation; and
(c) The boundaries shall exclude the unincorporated area when a majority of the electors in the unincorporated area voting on the question submitted under ORS 199.735 (2) votes against the question.
(2) No boundary change effected under ORS 199.705 to 199.795 shall:
(a) Change the boundaries of a legislative district established by state law.
(b) Deprive any member of the Legislative Assembly of the member’s seat in that body.
(3) 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. [1971 c.731 §12; 1997 c.494 §8; 2001 c.138 §5]
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