Section 265.010 - Formation; filing boundary change with county assessor and Department of Revenue(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