Oregon Revised Statutes

Or. Rev. Stat. § 198.780 (2026)

Filing of duplicates of certain documents

✓ current as of May 2026

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198.780 Filing of duplicates of certain documents. (1) Within 10 days after a document referred to by subsection (2) of this section is entered, adopted or executed, the board that entered, adopted or executed the document shall file duplicate copies of the document with the Department of Revenue, the Secretary of State and with the county clerk and the county assessor of each county in which any district affected by the document is located.

(2) This section applies to:

(a) An order of formation entered by the county board under ORS 198.810 to 198.840.

(b) An order of annexation entered by the county board under ORS 198.850 to 198.869.

(d) A resolution of merger adopted by the district board under ORS 198.910.

(e) A resolution of consolidation adopted by the district board under ORS 198.910.

(f) The statement executed by the board of trustees of a dissolving district under ORS 198.945. [1971 c.727 §21; 1977 c.884 §1]

Notes of Decisions

Cited in 1 case, 2018–2018 · leading case: State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).

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State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018). “Former ORS 198.780 (1973), like its current counterpart, required a county board that entered an order of formation, annexation, withdrawal, merger, consolidation, or dissolution11 to file duplicate copies of the order not only with the department, but also with the Secretary of…”

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