(1) The district board of a radio and data district shall adjust zones established within a district as necessary to make them as nearly equal in population as is feasible according to the latest federal census. The district board also shall adjust boundaries of zones as necessary to reflect boundary changes of the district.
(2) For purposes of ad valorem property taxation, a district change must be filed in final approved form with the county assessor and the Department of Revenue as provided in ORS 308.225.