2007 ORS 308A.450¹
Definitions

As used in ORS 308A.450 (Definitions) 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 December 31, 2006.

(4) "Lot" has the meaning given that term in ORS 92.010 (Definitions for ORS 92.010 to 92.190).

(5) "Parcel" has the meaning given that term in ORS 92.010 (Definitions for ORS 92.010 to 92.190), as further modified by ORS 215.010 (Definitions). [2007 c.809 §2]

Note: See note under 308A.253 (Qualification of homesites).

Atty. Gen. Opinions

Criteria to apply in classifying land as open space, (1972) Vol 35, p 1273; golf course as open space land, (1980) Vol 40, p 288

Notes of Decisions

The purpose of this legisla­tion is to defeat effect on bona fide farmer of increased assess­ments growing out of highest and best use require­ment. Hulburt v. Dept. of Rev., 4 OTR 475 (1971)

1 Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308a.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 308A, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308aano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.