ORS 450.177
Filing boundary change with county assessor and Department of Revenue


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 (Boundary changes). [2001 c.138 §30]
Note: 450.177 (Filing boundary change with county assessor and Department of Revenue) was added to and made a part of 450.005 (Definitions for ORS 450.005 to 450.245) to 450.245 (Application of ORS 450.005 to 450.245 to districts organized under former laws) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
§§ 450.005 to 450.303

Atty. Gen. Opinions

Provision of sewer service to property outside boundaries of sanitary districts, (1980) Vol 41, p 183

Chapter 450

Notes of Decisions

Where city with home rule charter enacted ordinance imposing franchise fee on sanitary authority for use of city’s rights-of-way, ordinance operates concurrently with state law and is not preempted. Rogue Valley Sewer Services v. City of Phoenix, 262 Or App 183, 329 P3d 1 (2014), aff’d 357 Or 437, 353 P3d 581 (2015)


Source
Last accessed
May. 15, 2020