As used in ORS 311.740 to 311.780:
(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 or 308A.056.
(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]
Section: Previous 311.725 311.727 311.729 311.730 311.731 311.732 311.735 311.740 311.745 311.750 311.755 311.759 311.760 311.761 311.765 NextLast modified: August 7, 2008