Oregon Law
Law as of Jan 1, 2026
Chapter contents
372.010Definitions 372.020Authority to organize district 372.030Location of district 372.040Petition for formation of district; contents 372.045County board as district governing board; filing petition; landowners as signatories; transfer of records and files 372.050[Amended by 1971 c.514 §5; repealed by 1971 c.727 §203] 372.060[Amended by 1971 c.514 §6; repealed by 1971 c.727 §203] 372.070[Amended by 1971 c.514 §7; repealed by 1971 c.727 §203] 372.080[Amended by 1971 c.514 §8; repealed by 1971 c.727 §203] 372.090Inspection and report by county engineer 372.100[Amended by 1971 c.514 §10; repealed by 1971 c.727 §203] 372.110[Amended by 1965 c.85 §2; 1971 c.514 §11; repealed by 1971 c.727 §203] 372.120[Amended by 1971 c.514 §12; repealed by 1971 c.727 §203] 372.130[Amended by 1971 c.514 §13; repealed by 1971 c.727 §203] 372.140General powers of district 372.150Plans for illumination of state highways; approval by Department of Transportation 372.160[Amended by 1971 c.514 §16; repealed by 1995 c.733 §74] 372.170Power to assess, levy and collect taxes 372.175Filing boundary change with county assessor and Department of Revenue 372.180Assessment, levy and collection procedure 372.190Exemption of railroad right of way from assessment 372.200District commissioners; qualifications; appointment 372.210Organization; terms of commissioners; disqualification; vacancies 372.220Meetings and officers of board 372.230[Repealed by 1969 c.345 §20] 372.240District employees; expenses of board 372.250[Repealed by 1969 c.344 §8] 372.260Deposit and withdrawal of district moneys; annual reports 372.270Preservation and inspection of records 372.280Initiative and referendum in districts 372.290[Repealed by 1971 c.514 §32 and 1971 c.727 §203; (372.450, 372.460, 372.470 and 372.480 enacted in lieu of 372.290)] 372.310Petition for annexation of land to district 372.320[1955 c.80 §4; 1971 c.514 §38; repealed by 1971 c.727 §203] 372.330[1955 c.80 §5; 1971 c.514 §39; repealed by 1971 c.727 §203] 372.340[1955 c.80 §6; 1971 c.514 §40; repealed by 1971 c.727 §203] 372.350[1955 c.80 §7; repealed by 1971 c.514 §44 and 1971 c.727 §203] 372.360Appointment of board for consolidated district 372.370[1955 c.80 §9; 1971 c.514 §42; repealed by 1971 c.727 §203] 372.380[1955 c.80 §10 1971 c.514 §43; repealed by 1971 c.727 §203] 372.400Petition for withdrawal of area from district; notice; hearing 372.410Petitioners to pay costs of publication, preparation and filing of revised boundary descriptions 372.420Board to order withdrawal of area if remonstrance not filed; grounds for denial or granting of petition 372.430Withdrawn area not subject to subsequent assessments or taxes 372.450District dissolution petition or resolution 372.460Board findings on proposed dissolution; proposed plan 372.470Filing of dissolution plan with county board; notice; hearing 372.480Grounds for granting dissolution; assumption of district indebtedness; disposition of surplus; statement of dissolution

Chapter 372 — Highway Lighting Districts

ORS 372.175 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.

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Version history

2026-01-01

2025 Oregon Revised Statutes — official online source