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 § 25]

Terms Used In Oregon Statutes 372.175

  • County: means the county in which the district, or the greatest length of highway to be illuminated, is located. See Oregon Statutes 372.010