Public-domain · open source

ORS 311.740

Applied in 1 court decision — leading case Pacific Western Development Corp. v. Summit Exchange Co. (1993)

Most recently applied in Pacific Western Development Corp. v. Summit Exchange Co. (March 1993)

1977 c.695 §1; 1999 c.314 §67

As used in ORS 311.740 to 311.780:

(1) “Commissioners” means the county court, board of county commissioners or other governing body of a county.

(2) “Department” means the Department of Revenue.

(3) “Disaster area” means an area within the State of Oregon which the Governor of the State of Oregon has named and declared to be a disaster area.

(4) “Land” means agricultural land or rangeland under farm use as defined in ORS 215.203 or 308A.056.

(5) “Taxes” means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll against land as defined in this section.

(6) “Taxpayer” means the person or persons who pay taxes upon land as defined in this section.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.