Chapter 2—Formation, Dissolution, and Boundary Changes General requirements affecting special districts (all local governments except cities, counties and education districts) are found in Chapter 198 of the Oregon Revised Statutes. Specific requirements for each type of special district are found in the different enabling statutes. Most special districts and corresponding enabling statutes are listed in ORS 198.010. Additional districts are defined in ORS 198.710. See Appendix C for a listing of local government taxing powers and limitations. ORS Chapter 198 provides requirements for formation of new special districts, dissolution procedures, and boundary changes resulting from annexations, withdrawal of property, mergers, and consolidations (ORS 198.705 to 198.955). The definitions for each of these terms are provided in ORS 198.705. The responsibility for entering documents for formation and changes of organization is outlined in ORS 198.780. This section also requires that copies of the documents must be filed with the Department of Revenue, the Secretary of State, and the clerk and assessor of each county in which any district affected by the document is located. Any error in the final documents requires a corrected order or resolution. The corrected or amended documents are filed with the same organizations as the original. Counties should look in ORS Chapter 202 for requirements on boundary changes, formations, and dissolutions. Counties under the jurisdiction of local government boundary commissions find their information in ORS Chapter 199. 7 Boundary changes, mergers, and consolidation procedures for cities are in Chapter 222 of the Oregon Revised Statutes. School districts can find information on boundary changes and mergers in Chapter 330 of the Oregon Revised Statutes. The Department of Revenue must approve for taxation purposes all taxing district boundary changes as provided by ORS 308.225. To be eligible for the tax roll in the following fiscal year, a local government seeking approval for a boundary change must file final descriptions and maps with the department by March 31. If a local government fails to file for approval by the deadline, the county assessor cannot reflect the boundary changes on the tax roll for the following fiscal year. This means that no taxes can be collected from the new territory until the following fiscal year. Maps and descriptions need to be filed by March 31 even if the boundary change will be effective between April 1 and June 30. These are called “proposed boundary changes.” If the map and description are approved and the change becomes final on or before June 30, the assessor will be able to show the changes on the upcoming tax roll. To meet all the requirements, a new district or a district with a major boundary change should check with the county assessor and the Department of Revenue’s Cartographic Unit well before March 31. This filing is in addition to the requirements in ORS 198.780. A good source of information on this subject is the Department of Revenue publication Boundary Change Information, 150-504-405.