{"data":{"id":"us-or/ors-311.605","jurisdiction":"us-or","citation":"ORS 311.605","heading":"“Person” defined for ORS 311.605 to 311.642.","body":"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.","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":"2ea99fda8b120566bbfe7bb7592cce3e7d8b1d3f8f44583c16d607aa8a9cdc53","source_id":"us-or","stale":false,"prev":"us-or/ors-311.565","next":"us-or/ors-311.610"},"notice":"GroundRules: Original legal text. Not legal advice."}