Oregon Code § ORS 268.347

Boundary change within district and urban reserves; filing boundary change with county assessor and Department of Revenue
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(1) Notwithstanding contrary provisions regarding jurisdiction under ORS chapters 198, 221 and 222, a metropolitan service district shall exercise jurisdiction, as provided in this section and ORS 268.351 and 268.354, over a boundary change within the boundaries of the district and within all territory designated as urban reserves by the district.
(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.

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