Boundary change within district and urban reserves; filing boundary change with county assessor and Department of Revenue.

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(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. [1997 c.516 §13; 2001 c.138 §14; 2005 c.22 §193; 2007 c.173 §1; 2009 c.216 §1]


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