{"data":{"id":"us-or/ors-311.010","jurisdiction":"us-or","citation":"ORS 311.010","heading":"“County court” defined.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 311 — Collection of Property Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors311.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"b52fabe6efbd990b877fa277bdb269a448685dddd39d613f4204d3d84ba2ac2d","source_id":"us-or","stale":false,"prev":"us-or/ors-311.005","next":"us-or/ors-311.015"},"notice":"GroundRules: Original legal text. Not legal advice."}