(a) Beginning after the 90th day before a primary election or general election and ending on the day after the election; or
(b) Beginning after the deadline for filing the notice of election before any other election held by any city or district involved in the boundary change and ending on the day after the election.
(2) If the effective date established for a boundary change is a date that is prohibited under this section, the boundary change shall become effective on the day after the election for voting purposes.
(3) The provisions of this section do not apply if the territory affected by the boundary change has no registered voters.
(4) 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. [1981 c.391 §1; 1985 c.808 §68; 1989 c.92 §26; 1989 c.923 §24; 1995 c.712 §86; 2001 c.138 §4]