(1) A cemetery maintenance district may be formed in the manner provided by this chapter. (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. [Amended by 1953 c.69 2; 1957 c.117 1; 1963 c.519 34; 1971 c.727 85; 2001 c.138 9; 2003 c.802 90]
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