{"data":{"id":"us-or/ors-478.160","jurisdiction":"us-or","citation":"ORS 478.160","heading":"Filing of boundary or zone change with county assessor and Department of Revenue.","body":"For purposes of ad valorem taxation, a boundary or zone change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225. [2001 c.138 §38]\nPOWERS AND DUTIES","path":["14 - Drugs and Alcohol, Fire Protection, Natural Resources","38. Protection from Fire","Chapter 478 — Rural Fire Protection Districts"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors478.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"9264e83802ffaeb102c00038bd3fd92fb65590e2cccb4ef4aa44738b8a2da834","source_id":"us-or","stale":false,"prev":"us-or/ors-478.155","next":"us-or/ors-478.210"},"notice":"GroundRules: Original legal text. Not legal advice."}