(1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:
(a) “Assessment date” means the day of the assessment year on which property is to be assessed under ORS 308.210 (Assessing property) or 308.250 (Valuation and assessment of personal property).
(b) “Assessment year” means calendar year.
(c) “Tax year” or “fiscal year” means a period of 12 months beginning on July 1.
(d) “Year” means the assessment year.
(2) For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year. [1977 c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42]
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.