tax

"Tax" and "taxes" includes all taxes on property, excluding exempt bonded indebtedness, as those terms are defined in ORS 310.140 (Legislative findings). [1957 c.612 §2 (enacted in lieu of 327.005); 1957 c.708 §4; 1959 c.388 §1; 1963 c.142 §1; 1965 c.100 §14; 1971 c.395 §2; 1973 c.750 §16; 1973 c.827 §26; 1977 c.840 §1; 1979 c.259 §1; 1981 c.804 §95; 1989 c.215 §2; 1989 c.342 §1; 1991 c.693 §35; 1991 c.780 §2; 1995 c.660 §47; 1997 c.821 §11; 1999 c.961 §5; 1999 c.989 §30]

Note: The amendments to 327.006 (Definitions) by section 11, chapter 846, Oregon Laws 2007, become operative June 30, 2012. See section 19, chapter 846, Oregon Laws 2007. The text that is operative on and after June 30, 2012, is set forth for the user's convenience.

327.006 (Definitions). As used in ORS 327.006 (Definitions) to 327.133 (Reports by districts), 327.348 (High Cost Disabilities Account) and 327.731 (Education project grants):

"Tax" and "taxes" includes all taxes on property, excluding exempt bonded indebtedness, as those terms are defined in ORS 310.140 (Legislative findings).