Oregon Statutes - Chapter 308A - Land Special Assessments - Section 308A.450 - Definitions.

As used in ORS 308A.450 to 308A.465:

(1) “Conservation easement” has the meaning given that term in ORS 271.715.

(2) “Holder” has the meaning given that term in ORS 271.715.

(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.

(5) “Parcel” has the meaning given that term in ORS 92.010, as further modified by ORS 215.010. [2007 c.809 §2]

Note: See note under 308A.253.

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Last modified: August 7, 2008