ORS 311.010: “County court” defined.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 311 — Collection of Property Taxes
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON