{"data":{"id":"us-or/ors-371.359","jurisdiction":"us-or","citation":"ORS 371.359","heading":"Filing boundary change with county assessor and Department of Revenue.","body":"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":["10 - Highways, Military","31. Highways, Roads, Bridges and Ferries","Chapter 371 — Road Districts and Road Assessment Plans"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors371.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:14Z","sha256":"6872c05f6f021a106a30f9da064ff581fd0ad8730f6422b334e94389741b89dd","source_id":"us-or","stale":false,"prev":"us-or/ors-371.357","next":"us-or/ors-371.360"},"notice":"GroundRules: Original legal text. Not legal advice."}