Or. Rev. Stat. § 268.347 (2026)
Boundary change within district and urban reserves; filing boundary change with county assessor and Department of Revenue
268.347 Boundary change within district and urban reserves; filing boundary change with county assessor and Department of Revenue. (1) Notwithstanding contrary provisions regarding jurisdiction under ORS chapters 198, 221 and 222, a metropolitan service district shall exercise jurisdiction, as provided in this section and ORS 268.351 and 268.354, over a boundary change within the boundaries of the district and within all territory designated as urban reserves by the district.
(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. [1997 c.516 §13; 2001 c.138 §14; 2005 c.22 §193; 2007 c.173 §1; 2009 c.216 §1]
268.350 [1969 c.700 §23; repealed by 1997 c.833 §27]