Section 202.080 - Boundaries to conform to established legal subdivisions; filing boundary change with county assessor and Department of Revenue.
OR Rev Stat § 202.080 (2019) (N/A)
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(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. [Amended by 2001 c.138 §6]