Section 92.843 - Approval of declaration or amendment to declaration made pursuant to ORS 92.845(1) A declaration made pursuant to ORS 92.845, or an amendment to the declaration, may not be recorded unless first approved by the tax collector for the county where the property is located and the Real Estate Commissioner.(2) A tax collector shall approve a declaration or amendment submitted under this section if: (a) All ad valorem taxes, special assessments, fees and other charges required by law to be placed on the tax roll that are or will become a lien on the property during the tax year have been paid as required by ORS 92.095; and(b) Any additional taxes or penalties, and interest on taxes or penalties, resulting from a disqualification of the property from special assessment have been paid.(3) The commissioner shall approve a declaration or amendment submitted under this section if: (a) The declaration or amendment complies with ORS 92.835, 92.845 and 94.580; and(b) The plat executed by the declarant is in conformance with ORS 92.835(2).(4) The commissioner's approval of a declaration or amendment under this section expires after two years if the declaration or amendment has not been recorded. The commissioner shall specify the expiration date when approving the declaration or amendment. A declaration or amendment may not be reapproved after an approval expires unless the declaration or amendment is resubmitted and new determinations are made under subsections (2) and (3) of this section.