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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 311 - Collection of Property Taxes
Section 311.010 - "County court" defined.
Universal Citation: OR Rev Stat § 311.010 (2019)
As used in the tax laws of this state, unless the context requires otherwise, "county court" includes the board of county commissioners or other governing body of the county. [Amended by 1965 c.344 §8; 1995 c.79 §142]
Note: The definition of "manufactured structure" provided in 307.021 applies to ORS chapter 311.
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