ORS 202.080: Boundaries to conform to established legal subdivisions; filing boundary change with county assessor and Department of Revenue.

(1) In the establishment of any proposed new county and in the establishment of the boundaries of counties in which a change is proposed, the same shall be made to conform to the established government legal subdivisions.

      (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.