Oregon Statutes 478.160 – Filing of boundary or zone change with county assessor and Department of Revenue
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For purposes of ad valorem taxation, a boundary or zone 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 § 38]
Terms Used In Oregon Statutes 478.160
- County: means the county in which the district, or the greater portion of the taxable assessed value of the district, is located. See Oregon Statutes 478.001
POWERS AND DUTIES