Boundary changes and ORS 308.225
Cadastral Information Systems Unit
The Cadastral Information Systems Unit (CISU) establishes and maintains statewide cadastral mapping standards. They also assist in preparing and maintaining assessment maps for nine Oregon counties and have the statutory responsibility to approve legal descriptions and maps for taxing district boundary changes.
Taxing district boundary changes
Any district that can levy property taxes, even if it isn’t currently imposing taxes, must follow the requirements of ORS 308.225 anytime it changes its district boundaries. Examples of taxing districts are cities, schools, rural fire districts, lighting districts, library districts, and others.
A taxing district boundary change occurs when:
- A new taxing district is created;
- Property is annexed into or withdrawn from a taxing district or taxing districts;
- Property transfers from one district to another;
- Two or more districts consolidate or merge;
- A district creates tax zones within the district; or
- An existing district dissolves.
ORS 308.225 requires taxing districts to file legal descriptions and maps with the Department of Revenue before a boundary change can take effect on the county tax roll.
Boundary change filings
Boundary changes can occur at any time during the year. In order for a taxing district’s boundary change to be reflected on the tax roll for the upcoming year, the boundary change documents must be filed in final approved form with the CISU at the Department of Revenue no later than March 31. Documents are in “final approved form” when the CISU can approve the description and map as submitted, with no corrections needed. When the documents are approved, the district sends a copy of the approved documents to the county assessor.
To help districts meet the March 31 deadline to submit accurate legal descriptions and maps, the CISU offers a preliminary review service to identify problems that districts can correct before filing their final documents for approval. Documents for preliminary or final approval can be filed at any time, but for changes to be considered for the upcoming tax roll, the district must meet the March 31 deadline.
Boundary change resources
There are specific requirements for the legal descriptions and maps that districts must meet. The CISU has created the following resources to help districts comply with those requirements:
- Boundary Change Information: How to comply with ORS 308.225–A manual describing the boundary change filing process and requirements; it includes the submission forms and a checklist.
- Boundary Change Checklist–A checklist for taxing districts to use as they comply with the requirements of ORS 308.225.
- Boundary Change Notice from Taxing District–A submission form districts use to send legal descriptions and maps for either a preliminary review or final approval.
- School District Boundary Change–A special form for school districts to use to help ensure compliance with both ORS 308.225 and the additional requirements for schools in ORS 330.123.
- Boundary Changes: Complying with ORS 308.225–A PowerPoint slideshow describing the process and requirements for filing legal descriptions and maps with the CISU for approval; includes example maps and descriptions.