Definitions for ORS 308A.450 to 308A.465.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Land Special Assessments
  5. Definitions for ORS 308A.450 to 308A.465.

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(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" has the meaning given that term in ORS 305.842.

(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; 2008 c.45 §6; 2009 c.5 §16; 2009 c.909 §16; 2010 c.82 §16; 2011 c.7 §16; 2012 c.31 §16; 2013 c.377 §16; 2014 c.52 §18]


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