Oregon Statutes 311.005 – Tax collector defined
Current as of: 2023 | Check for updates
|
Other versions
As used in the tax laws of this state, ‘tax collector’ means the person or officer who by law is charged with the duty of collecting taxes assessed upon real property, and includes a deputy. [Amended by 1973 c.305 § 5; 1981 c.346 § 9]
Terms Used In Oregon Statutes 311.005
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.