ORS 265.010: Formation; filing boundary change with county assessor and Department of Revenue.

(1) A cemetery maintenance district may be formed in the manner provided by this chapter. (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 1953 c.69 §2; 1957 c.117 §1; 1963 c.519 §34; 1971 c.727 §85; 2001 c.138 §9; 2003 c.802 §90]