(2) An order or resolution entered under this section shall:
(a) State whether the property is vacated;
(b) Describe the exact location of any property vacated;
(c) Establish the amounts of any costs resulting from an approved vacation and determine persons liable for payment of the costs;
(d) Direct any persons liable for payment of costs to pay the amounts of costs established; and
(e) If a plat is vacated, direct the county surveyor to mark the plat as provided under ORS 271.230.
(3) When an order or resolution under this section becomes final, the county governing body shall cause the order to be recorded with the county clerk and cause copies of the order to be filed with the county surveyor and the county assessor. The order or resolution is effective when the order or resolution is filed under this subsection.
(4) Any person who does not pay costs as directed by an order under this section is liable for those costs. [1981 c.153 §40]