(1) Every city, through its recorder or other city officer or agency designated to perform the duties of the recorder under this section, shall report to the county clerk and county assessor of the county within which the city is located all changes in the boundaries or limits of the city. The report shall contain a detailed legal description of the new boundaries established by the city. The report shall be filed by the city within 10 days from the effective date of the change of any boundary lines.

(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]

[Repealed by 1955 c.475 § 12]