{"data":{"id":"us-or/ors-265.010","jurisdiction":"us-or","citation":"ORS 265.010","heading":"Formation; filing boundary change with county assessor and Department of Revenue.","body":"(1) A cemetery maintenance district may be formed in the manner provided by this chapter.\n      (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.","path":["07 - Public Facilities and Finance","24. Public Organizations for Community Service","Chapter 265 — Cemetery Maintenance Districts"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors265.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:12Z","sha256":"77bc6cb756974076a9332d0e8a143add9bb1e7bb85afc93a497511cb5b767982","source_id":"us-or","stale":false,"prev":"us-or/ors-265.005","next":"us-or/ors-265.020"},"notice":"GroundRules: Original legal text. Not legal advice."}