Oregon Statutes 297.405 – Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990
As used in ORS § 297.020, 297.230, 297.405 to 297.740 and 297.990:
Terms Used In Oregon Statutes 297.405
- City: includes any incorporated village or town. See Oregon Statutes 174.100
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
(1) ‘Accountants’ means all accountants whose names are included in the roster prepared and maintained by the Oregon Board of Accountancy as required by ORS § 297.670.
(2) ‘Accounts’ means all books, papers, files, letters and records of any nature or in any form used in conducting the affairs of the municipal corporation or in recording the transactions thereof.
(3) ‘Board’ means the Oregon Board of Accountancy.
(4) ‘Fiscal affairs’ means and includes all activities of any nature giving rise to or resulting from financial transactions, including compliance with legal requirements applicable to the operation of a municipal corporation.
(5) ‘Municipal corporation’ means a:
(a) City;
(b) County;
(c) Special district;
(d) School district or an education service district;
(e) Corporation, except a municipal corporation established pursuant to ORS § 441.525 to 441.595, upon which is conferred powers of the state for the purpose of local government; or
(f) Public corporation, including a cooperative body formed between municipal corporations.
(6) ‘Public corporation’ means a corporation the operation of which is subject to control by local government or its officers and which, at least in part, is organized to serve a public purpose of, and receives public funds or other support having monetary value from, such government. [1977 c.774 § 2; 1979 c.286 § 7; 1987 c.423 § 1; 2005 c.443 § 15; 2011 c.647 § 3]
[Repealed by 1977 c.774 § 27]