Oregon Statutes - Chapter 451 - County Service Facilities - Section 451.542 - Filing boundary change with county assessor and Department of Revenue.

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. [2001 c.138 §34]

Note: 451.542 was added to and made a part of 451.410 to 451.610 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

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Last modified: August 7, 2008