2017 ORS 311.740¹
Definitions for ORS 311.740 to 311.780

As used in ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state):

(1) “Commissioners” means the county court, board of county commissioners or other governing body of a county.

(2) “Department” means the Department of Revenue.

(3) “Disaster area” means an area within the State of Oregon which the Governor of the State of Oregon has named and declared to be a disaster area.

(4) “Land” means agricultural land or rangeland under farm use as defined in ORS 215.203 (Zoning ordinances establishing exclusive farm use zones) or 308A.056 (Definition of “farm use”).

(5) “Taxes” means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll against land as defined in this section.

(6) “Taxpayer” means the person or persons who pay taxes upon land as defined in this section. [1977 c.695 §1; 1999 c.314 §67]

Chapter 311

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 311—Collection of Property Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano311.­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.