Oregon Revised Statutes
Or. Rev. Stat. § 478.160 (2026)
Filing of boundary or zone change with county assessor and Department of Revenue
✓ current as of May 2026
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478.160 Filing of boundary or zone change with county assessor and Department of Revenue. 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]
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