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. [2001 c.138 § 34]

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451.542 was added to and made a part of 451.410 to 451.610 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.