ORS 452.158: Filing boundary change with county assessor and Department of Revenue.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

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 §36]

Official history and status

History: Note: 452.158 was added to and made a part of 452.020 to 452.300 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

This rule cites

ORS 308.225 — resolved

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors452.html