Current through Register Vol. 63, No. 9, September 1, 2024
(1) A legal description and an accurate map
are filed in "final approved form" when the Department of Revenue can approve
them with no amendments or corrections needed.
(2) The legal description submitted to the
department must comply with the requirements set out in ORS
308.225(2)(b)
and the following:
(a) The point-of-beginning
of the legal description must be clear. The point-of-beginning is best
described by bearing and distance from a section corner, a donation land claim
(DLC) corner, or another well-monumented corner.
(b) Bearings and distances must be given for
each course around the boundary description unless the description uses the
alternatives in ORS 308.225(2)(b)(A)(i) through
(vi) or those in ORS
308.225(2)(b)(B).
(c) If a deed reference is used as a
point-of-call, a copy of the deed must also be submitted. The description must
be consistent with or derived from the most recently recorded deed(s) for the
affected property.
(d) Tax lot
numbers cannot be used for the legal description.
(e) If the area is large, township, range and
section numbers, and quarter-quarter sections may be used in the legal
description.
(f) If a point-of-call
is to a highway or county road, the description must state to which edge or to
the centerline.
(g) If a
point-of-call is to a river or stream, the description must state whether it is
on the mean high water, mean low water, thread, ordinary high water, or
ordinary low water line. The bearing requirement can be dismissed along rivers
and streams.
(h) If the boundary
change involves a whole county, then the description can refer to its statutory
description. Example: "All of Wallowa County as described in ORS
201.320."
(3) The map required by ORS
308.225(2) must
comply with the following:
(a) The base
map(s) used must either be provided by the Department of Revenue, the county
assessor, or downloaded from the ORMAP website (
www.ormap.net).
(b) The map submitted by the taxing district
must contain sufficient information to allow confirmation that the map is a
true and correct representation of the legal description.
(c) If a deed reference is used as a
point-of-call in the legal description, the deed number must be included on the
map.
(4) A person,
governing body, officer, administrative agency, or court that files a legal
description and map for approval by the Department of Revenue must submit with
them a copy of the ordinance, order, or resolution approving the boundary
change, or other documentation, that shows the effective date of the boundary
change.
Statutory/Other Authority: ORS
305.100
Statutes/Other Implemented: ORS
308.225
