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 § 36]

452.158 was added to and made a part of 452.020 to 452.300 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.