2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 308
308.007 Definitions.
(1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:
(a) Assessment date means the day of the assessment year on which property is to be assessed under ORS 308.210 or 308.250.
(b) Assessment year means calendar year.
(c) Tax year or fiscal year means a period of 12 months beginning on July 1.
(d) Year means the assessment year.
(2) For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year. [1977 c.461 1; 1991 c.459 82; 1997 c.541 146; 1999 c.1078 66; 2005 c.94 42]
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