2013 ORS § 308A.450¹
Definitions for ORS 308A.450 to 308A.465

As used in ORS 308A.450 (Definitions for ORS 308A.450 to 308A.465) to 308A.465 (Inspection by holder):

(1) Conservation easement has the meaning given that term in ORS 271.715 (Definitions for ORS 271.715 to 271.795).

(2) Holder has the meaning given that term in ORS 271.715 (Definitions for ORS 271.715 to 271.795).

(3) Internal Revenue Code means the federal Internal Revenue Code as amended and in effect on January 3, 2013.

(4) Lot has the meaning given that term in ORS 92.010 (Definitions for ORS 92.010 to 92.192).

(5) Parcel has the meaning given that term in ORS 92.010 (Definitions for ORS 92.010 to 92.192), as further modified by ORS 215.010 (Definitions). [2007 c.809 §2; 2008 c.45 §6; 2009 c.5 §16; 2009 c.909 §16; 2010 c.82 §16; 2011 c.7 §16; 2012 c.31 §16; 2013 c.377 §16]