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.
Section: Previous 308A.412 308A.415 308A.418 308A.421 308A.424 308A.427 308A.430 308A.450 308A.453 308A.456 308A.459 308A.462 308A.465 308A.700 308A.703 NextLast modified: August 7, 2008