As used in ORS § 294.605 to 294.705, unless the context otherwise requires:

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(1) ‘Commission’ means the tax supervising and conservation commission.

(2) ‘Commissioner’ means a member of the tax supervising and conservation commission.

(3) ‘Municipal corporations’ means the county, and any city, town, port, school district, union high school district, road district, irrigation district, water district, dock commission, and all other public and quasi-public municipal corporations that have power to levy a tax within the county.

(4) ‘Levying board’ means the common council, board of commissioners, board of directors, county court or other managing board of the county, or of any city, town, port, school district, union high school district, road district, irrigation district, water district, dock commission, and of all other public or quasi-public corporations that have power to levy a tax within the county.

(5) ‘County court’ means the county court or board of county commissioners of the county.

(6) ‘Fiscal year’ means the calendar year ending on December 31, or any period of 12 months ending during the calendar year on the last day of any month other than December.

(7) ‘Assessor’ means the county assessor or other officer charged by law with the duty of extending taxes upon the assessment and tax roll.

(8) ‘Current year’ means the present year.