Oregon § 311.740 Definitions for ORS 311.740 to 311.780

Oregon Statutes

§ 311.740 — Definitions for ORS 311.740 to 311.780

Oregon § 311.740

Vol.8

Title 29Revenue and Taxation

Ch. 311Collection of Property Taxes

This text of Oregon § 311.740 (Definitions for ORS 311.740 to 311.780) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 311.740 (2026).

Text

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.

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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.