Oregon Statutes - Chapter 308 - Assessment of Property for Taxation - Section 308.505 - Definitions for ORS 308.505 to 308.665.

As used in ORS 308.505 to 308.665:

(1) “Car” includes any vehicle adapted to the rails of a railroad.

(2) “Communication” includes telephone communication, telegraph communication and data transmission services by whatever means provided.

(3) “Person,” “company,” “corporation” or “association” includes any person, group of persons, whether organized or unorganized, firm, joint stock company, association, cooperative or mutual organization, people’s utility district, joint operating agency as defined in ORS 262.005, syndicate, copartnership or corporation engaged in performing or maintaining any business or service or in selling any commodity as enumerated in ORS 308.515 whether or not such activity is pursuant to any franchise.

(4) “Property having situs in this state” includes all property, real and personal, of a company, owned, leased, used, operated or occupied by it and situated wholly within the state, and, as determined under ORS 308.550, 308.555 and 308.640, such proportion of the movable, transitory or migratory personal property owned, leased, used, operated or occupied by such company, including but not limited to watercraft, aircraft, rolling stock, vehicles and cars, and construction equipment, as is used partly within and partly without the state.

(5) “Transportation” includes the carrying, conveying or moving of passengers, commodities, freight, mail, rolling stock, cars, vehicles, equipment or any other property from one place to another.

(6) “Vehicle” means any wheeled or tracked device used in transportation under, on or in connection with the physical surface of the earth. [Amended by 1957 c.711 §1; 1969 c.12 §2; 1973 c.102 §1; 1973 c.722 §12; 1977 c.888 §38; 1997 c.154 §31; 2005 c.94 §52]

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Last modified: August 7, 2008