Section 265.200 - Pioneer cemetery maintenance districts; annexation(1) As used in this section: (a) "Pioneer cemetery maintenance district" means a cemetery maintenance district organized under ORS chapter 265 that is located in one or more rural counties and is organized for the purpose of maintaining a cemetery, as defined in ORS 97.010, that is located outside the urban growth boundaries of all cities.(b) "Rural county" means a county with a population not greater than 20,000.(2) Notwithstanding ORS 198.750, 198.755, 198.760, 198.765, 198.775, 198.850, 198.855 and 198.857, a parcel of land may be annexed to a pioneer cemetery maintenance district as provided in this section.(3)(a) The owner of a parcel of land wishing to have the land annexed to a pioneer cemetery maintenance district must submit an annexation petition to the governing body of the district.(b) The annexation petition shall declare that the petition is filed pursuant to this section, state the name of the affected pioneer cemetery maintenance district and all affected counties, indicate the principal Act of the district and be signed by the landowner.(c) If the governing body of the pioneer cemetery maintenance district approves the annexation petition, the governing body shall endorse the petition.(4)(a) The landowner must file the endorsed annexation petition with the board of commissioners of all affected counties.(b) If the endorsed annexation petition filed under this section meets the requirements of this section and is otherwise sufficient under the principal Act, the county board shall approve the petition.(c) Upon approval, the county board shall enter an order describing the boundaries of the land and declaring the land annexed to the pioneer cemetery maintenance district.(d) For purposes of ad valorem taxation, the county board shall file the boundary change of the pioneer cemetery maintenance district in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225.