(1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:

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(a) ‘Assessment date’ means the day of the assessment year on which property is to be assessed under ORS § 308.210 or 308.250.

(b) ‘Assessment year’ means calendar year.

(c) ‘Tax year’ or ‘fiscal year’ means a period of 12 months beginning on July 1.

(d) ‘Year’ means the assessment year.

(2) For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year. [1977 c.461 § 1; 1991 c.459 § 82; 1997 c.541 § 146; 1999 c.1078 § 66; 2005 c.94 § 42]

The definition of ‘manufactured structure’ provided in 307.021 applies to ORS Chapter 308.