Oregon Revised Statutes Public Organizations for Community Service § 268.347

(1) Notwithstanding contrary provisions regarding jurisdiction under ORS chapters 198, 221 and 222, a metropolitan service district shall exercise jurisdiction, as provided in this section and ORS 268.351 and 268.354, over a boundary change within the boundaries of the district and within all territory designated as urban reserves by the district.

(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.