(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.
(3) Subsection (1) of this section does not apply to a minor boundary change ordered under ORS 199.410 to 199.519. [Amended by 1969 c.494 §26; 1971 c.462 §18; 1985 c.702 §6; 2001 c.138 §7]