Chapter 450 — Sanitary Districts and Authorities; Water Authorities
ORS 450.177 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.
Note: 450.177 was added to and made a part of 450.005 to 450.245 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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2025 Oregon Revised Statutes — official online source
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2025 Oregon Revised Statutes — official online source