(1) A cemetery maintenance district may be formed in the manner provided by this chapter.

(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. [Amended by 1953 c.69 § 2; 1957 c.117 § 1; 1963 c.519 § 34; 1971 c.727 § 85; 2001 c.138 § 9; 2003 c.802 § 90]

A cemetery maintenance district may be formed in an area aggregating not less than 4,000 acres in one body, or in an area of less extent if it has an assessed valuation of not less than $200,000, as shown by the last county assessment roll. [Amended by 1971 c.727 § 86]

[Repealed by 1971 c.727 § 203]

[Amended by 1967 c.609 § 2; repealed by 1971 c.727 § 191]