ORS 553.623: 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 §46]
This rule cites
- ORS 308.225 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors553.html