{"data":{"id":"us-or/ors-358.462","jurisdiction":"us-or","citation":"ORS 358.462","heading":"Filing boundary change with county assessor and Department of Revenue.","body":"For purposes of ad valorem taxation, a boundary change of a zone established within a heritage district must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225.","path":["09 - Education and Culture","30. Education and Culture","Chapter 358 — Oregon Historical and Heritage Agencies, Programs and Tax Provisions; Museums; Local Symphonies and Bands; Archaeological Objects and Sites"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors358.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"c3d7601a50e7c3fcdc44f7e73589e4d6d1c1384758518b8e70adca8d5aac5dc2","source_id":"us-or","stale":false,"prev":"us-or/ors-358.460","next":"us-or/ors-358.464"},"notice":"GroundRules: Original legal text. Not legal advice."}