308.225
Boundary changes; procedure.
(1) In preparing the assessment roll in any year, a county assessor shall
disregard changes or proposed changes described in subsections (3), (4) and (5)
of this section in the boundary lines of any taxing district levying ad valorem
property taxes if the description and map showing changes or proposed changes
are not filed in final approved form, in accordance with and at the time
required by subsection (2) of this section.
(2)(a) If a
boundary change is made or proposed, the person, governing body, officer,
administrative agency or court that is or will be responsible for determining
whether the boundary change is final shall file with the county assessor and
the Department of Revenue the legal description of the change or proposed
change and an accurate map showing the change or proposed change in final
approved form, on or before March 31 of the assessment year to which the
boundary change applies.
(b)(A) Except as
otherwise provided in subparagraph (B) of this paragraph, the legal description
of the boundary change must consist of a series of courses in which the first
course starts at a point of beginning and the final course ends at the point of
beginning. Each course must be identified by bearings and distances and, when
available, refer to deed lines, deed corners and other monuments, or, in lieu
of bearings and distances, be identified by reference to:
(i) Township,
range, section or section subdivision lines of the United States Public Land
Survey System.
(ii) Survey
center line or right of way lines of public roads, streets or highways.
(iii) Ordinary
high water or ordinary low water of tidal lands.
(iv) Right of way
lines of railroads.
(v) Any line
identified on the plat of any recorded subdivision defined in ORS 92.010.
(vi) Donation
land claims.
(vii) Line of
ordinary high water and line of ordinary low water of rivers and streams, as
defined in ORS 274.005, or the thread of rivers and streams.
(B) In lieu of
the requirements of subparagraph (A) of this paragraph, boundary change areas
conforming to areas of the United States Public Land Survey System may be
described by township, section, quarter-section or quarter-quarter section, or
if the areas conform to subdivision lots and blocks, may be described by lot
and block description.
(c) The county
assessor or the department shall provide a map to the person, body, officer or
agency making the filing within 14 days after the filing body notifies the
assessor and department that a boundary change is being proposed. Upon receipt,
the filing body shall accurately enter the boundary line on the map.
(d) The description
and map must be filed in final approved form on or before March 31 of the
assessment year to which the boundary change applies. Proposed changes must be
certified to the county assessor and the department in the same manner as
changes. If the taxing district is located in more than one county, the
description and map shall be filed with the assessor in each county and with
the department within the time provided in this subsection.
(3) For purposes
of this section, boundary change means the change that occurs in the boundaries
of a district by reason of:
(a) The formation
of a new district;
(b) The
consolidation or merger of two or more districts or parts thereof;
(c) The
annexation of territory by a district;
(d) The
withdrawal of territory from a district; or
(e) The
dissolution of a district.
(4) For purposes
of this section, the establishment of tax zones within a district constitutes a
boundary change.
(5) For purposes
of this section, a proposed change means a boundary change that has not become
final or effective on or before March 31 and that:
(a) Is certain to
become final or effective before July 1 of the same year; or
(b) Is subject to
voter approval in an election held before July 1 of the same year and that
becomes final or effective before July 1 of the same year.
(6) Each
description and map filed under subsection (2) of this section shall be
submitted to the Department of Revenue and approved or disapproved within 30
days of receipt.
(7) Within five
days of its determination, the Department of Revenue shall provide notice of
its approval or disapproval under subsection (6) of this section to each county
assessor with whom a filing has been made and to the filing body. If the
description or map is disapproved, the department shall explain what steps must
be taken to correct the description or map, and shall cooperate with the filing
body in helping it meet the requirements of this section, and whenever
possible, the filing deadline of March 31. Corrected descriptions and maps must
then be resubmitted to the department, and approved, and filed with the
assessor or assessors.
(8) The filing of
the description and map under this section is for assessment and taxation
purposes only and does not affect or relate to filing for any other purpose. [Amended
by 1965 c.411 §1; 1969 c.151 §1; 1973 c.501 §1; 1975 c.595 §1; 1981 c.804 §38;
1983 c.426 §1; 1991 c.459 §94; 1997 c.541 §157; 2001 c.246 §11; 2001 c.553 §8;
2010 c.29 §1; 2011 c.204 §1]
308.229 [1989 c.887 §10; 1991 c.459 §95;
1993 c.703 §3; 1997 c.541 §158; repealed by 1999 c.314 §94]
308.230 [Repealed by 1969 c.454 §2]
Notes of Decisions
City of Damascus v. Brown, 337 P.3d 1019 (Or. Ct. App. 2014).
· cites it 6× “Respondents argue that, because the boundary change process has been approved by the Department of Revenue, our decision on the withdrawal from the city can have no practical effect.”
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“The assessor also must gather and maintain specific information such as ownership, acreage, and description by metes and bounds or otherwise. See ORS 308.215(1)(a)(A), (B), (D).”
Harvey Aluminum v. Sch. Dist. No. 9, 433 P.2d 247 (Or. 1967).
· cites it 5× “We make a point of' this because if the decision rendered by the trial court or by this court in fixing the boundary had been made by the boundary board itself, ORS 308.225 expressly provided that the change in the boundary was to be disregarded if it was made after June 30 of…”
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
· cites it 44× “(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
Glenn v. City of Boardman, 14 Or. Tax 291 (Or. T.C. 1998).
· cites it 2× “This belief arose from their view of the relationship between ORS 308.225 1 and Article XI, section 11(4), of the Oregon Constitution.”
— Or. Rev. Stat. § 308.225(2) — 1 case
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
“(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
— Or. Rev. Stat. § 308.225(2)(a) — 2 cases
City of Damascus v. Brown, 337 P.3d 1019 (Or. Ct. App. 2014).
“Respondents argue that, because the boundary change process has been approved by the Department of Revenue, our decision on the withdrawal from the city can have no practical effect.”
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
“(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
— Or. Rev. Stat. § 308.225(2)(b)(A) — 1 case
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
“(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
— Or. Rev. Stat. § 308.225(2)(c) — 1 case
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
“(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
— Or. Rev. Stat. § 308.225(3) — 1 case
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
“(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
— Or. Rev. Stat. § 308.225(6) — 1 case
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
“(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
— Or. Rev. Stat. § 308.225(7) — 2 cases
City of Damascus v. Brown, 337 P.3d 1019 (Or. Ct. App. 2014).
“Respondents argue that, because the boundary change process has been approved by the Department of Revenue, our decision on the withdrawal from the city can have no practical effect.”
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
“(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
— Or. Rev. Stat. § 308.225(8) — 2 cases
City of Damascus v. Brown, 337 P.3d 1019 (Or. Ct. App. 2014).
“Respondents argue that, because the boundary change process has been approved by the Department of Revenue, our decision on the withdrawal from the city can have no practical effect.”
State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018).
“(TC 5334) In a mandamus proceeding, the City of Happy Valley asked the court to order the Department of Revenue (the department) to approve a boundary change under ORS 308.225 related to city’s attempt to withdraw from the North Clackamas Parks and Recreation District and impose…”
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