Oregon · Through 2025 Edition

ORS 311.605: “Person” defined for ORS 311.605 to 311.642.

Where this section sits in the code

08 - Revenue and Taxation
29. Revenue and Taxation
Chapter 311 — Collection of Property Taxes

As used in ORS 311.605 to 311.642, “person” includes any individual, firm, copartnership, company, association, corporation, estate, trust, trustee, receiver, syndicate or any group or combination acting as a unit.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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