{"data":{"id":"us-or/ors-553.623","jurisdiction":"us-or","citation":"ORS 553.623","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":["15 - Water Resources, Agriculture and Food","45. Water Resources: Irrigation, Drainage, Flood Control, Reclamation","Chapter 553 — Water Control Districts"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors553.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"6872c05f6f021a106a30f9da064ff581fd0ad8730f6422b334e94389741b89dd","source_id":"us-or","stale":false,"prev":"us-or/ors-553.620","next":"us-or/ors-553.625"},"notice":"GroundRules: Original legal text. Not legal advice."}