{"data":{"id":"us-or/ors-308a.450","jurisdiction":"us-or","citation":"ORS 308A.450","heading":"Definitions for ORS 308A.450 to 308A.465.","body":"As used in ORS 308A.450 to 308A.465:\n      (1) “Conservation easement” has the meaning given that term in ORS 271.715.\n      (2) “Holder” has the meaning given that term in ORS 271.715.\n      (3) “Internal Revenue Code” has the meaning given that term in ORS 305.842.\n      (4) “Lot” has the meaning given that term in ORS 92.010.\n      (5) “Parcel” has the meaning given that term in ORS 92.010, as further modified by ORS 215.010.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 308A — Land Special Assessments"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors308A.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"1df7c478c7e644d7a53fc02f65eeb176beb083a0e00e4c85480641243491731d","source_id":"us-or","stale":false,"prev":"us-or/ors-308a.430","next":"us-or/ors-308a.453"},"notice":"GroundRules: Original legal text. Not legal advice."}