Oregon Code § 371.110·Enacted ·Last updated March 01, 2026
Statute Text
Effect
of change of district boundaries on road tax levy; filing boundary change with
county assessor and Department of Revenue.
(1) If the boundaries of any road district are
changed after the levy of any road tax in or for such road district and before
the expenditure of the tax, provision shall be made by the county court for
such expenditure in the localities contemplated at the time of levy,
notwithstanding the change in boundaries.
(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 2001 c.138 §19]
Plain English Explanation
This Oregon statute addresses Effect
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 371.110
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
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