2017 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” has the meaning given that term in ORS 305.842 (Application of Internal Revenue Code to certain property tax laws).

(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; 2014 c.52 §18]

(formerly 308.740 to 308.790)

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

1 Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors308A.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 308A, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano308A.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.