ORS 478.160: Filing of boundary or zone 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 or zone 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 §38] POWERS AND DUTIES

This rule cites

ORS 308.225 — resolved

Cited by

ORS 215.700: Resource land dwelling policy.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors478.html