As used in ORS § 308A.450 to 308A.465:

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(1) ‘Conservation easement’ has the meaning given that term in ORS § 271.715.

(2) ‘Holder’ has the meaning given that term in ORS § 271.715.

(3) ‘Internal Revenue Code’ has the meaning given that term in ORS § 305.842.

(4) ‘Lot’ has the meaning given that term in ORS § 92.010.

(5) ‘Parcel’ has the meaning given that term in ORS § 92.010, as further modified by ORS § 215.010. [2007 c.809 § 2; 2008 c.45 § 6; 2009 c.5 § 16; 2009 c.909 § 16; 2010 c.82 § 16; 2011 c.7 § 16; 2012 c.31 § 16; 2013 c.377 § 16; 2014 c.52 § 18]