(1) The board shall adjust zones established within a district as necessary to make them as nearly equal in population as is feasible according to the latest federal census. The board also shall adjust boundaries of zones as necessary to reflect boundary changes of the district.
(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. [1989 c.1063 §11; 2001 c.138 §26]
Note: See note under 401.818.
Section: Previous 401.840 401.841 401.842 401.844 401.845 401.847 401.850 401.852 401.855 401.857 401.860 401.861 401.863 401.864 401.865 NextLast modified: August 7, 2008