General Provisions
County Assessor
Where and to Whom Property Assessed
Maximum Assessed Value and Assessed Value
Assessment Roll; Method of Assessment
Industrial Plants
Destroyed or Damaged Property
Rehabilitated Residential Property
Nonprofit Homes for Elderly Persons
Assessment of Designated Utilities and Companies by Department of Revenue
Multiunit Rental Housing Subject to Government Restriction On Use
Gross Earnings Tax On Mutual or Cooperative Distribution Systems
Manufactured Structures; Mobile Modular Units
Penalties

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Terms Used In Oregon Statutes > Chapter 308 - Assessment of Property for Taxation

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Agricultural lien: means an interest, other than a security interest or a lien created under ORS § 87. See Oregon Statutes 79.0102
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Arrest: Taking physical custody of a person by lawful authority.
  • board of directors: means the governing body of a district. See Oregon Statutes 545.002
  • Buyer: means a person who buys or contracts to buy goods. See Oregon Statutes 72.1030
  • Certificate of title: includes another record maintained as an alternative to the certificate of title by the governmental unit that issues certificates of title if a statute permits the security interest in question to be indicated on the record as a condition or result of the security interest's obtaining priority over the rights of the lien creditor with respect to the collateral. See Oregon Statutes 79.0102
  • Chattel paper: means a record or records that evidence both a monetary obligation and a security interest in specific goods, a security interest in specific goods and software used in the goods, a security interest in specific goods and license of software used in the goods, a lease of specific goods, or a lease of specific goods and license of software used in the goods. See Oregon Statutes 79.0102
  • Collateral: means the property subject to a security interest or agricultural lien. See Oregon Statutes 79.0102
  • Commodity intermediary: means a person that:

    (A) Is registered as a futures commission merchant under federal commodities law; or

    (B) In the ordinary course of its business provides clearance or settlement services for a board of trade that has been designated as a contract market pursuant to federal commodities law. See Oregon Statutes 79.0102

  • Conviction: A judgement of guilt against a criminal defendant.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • District: means an irrigation district organized or operating under this chapter. See Oregon Statutes 545.002
  • Document: means a document of title or a receipt of the type described in ORS § 77. See Oregon Statutes 79.0102
  • Donor: The person who makes a gift.
  • elector: includes every person 18 years of age or older, whether a resident of the district or state or not, who is an owner or a vendee under a contract of purchase of land situated within the district and subject to the charges or assessments of the district. See Oregon Statutes 545.002
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Ex officio: Literally, by virtue of one's office.
  • Financing statement: means a record or records composed of an initial financing statement and any filed record relating to the initial financing statement. See Oregon Statutes 79.0102
  • General intangible: means any personal property, including things in action, other than accounts, chattel paper, commercial tort claims, deposit accounts, documents, goods, instruments, investment property, letter-of-credit rights, letters of credit, money and oil, gas or other minerals before extraction. See Oregon Statutes 79.0102
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Goods: means all things that are movable when a security interest attaches. See Oregon Statutes 79.0102
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Investment property: means a security, whether certificated or uncertificated, security entitlement, securities account, commodity contract or commodity account. See Oregon Statutes 79.0102
  • Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
  • Juror: A person who is on the jury.
  • Legacy: A gift of property made by will.
  • 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
  • Manufactured structure: has the meaning given that term in ORS § 446. See Oregon Statutes 79.0102
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • New debtor: means a person that becomes bound as debtor under ORS § 79. See Oregon Statutes 79.0102
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Seller: means a person who sells or contracts to sell goods. See Oregon Statutes 72.1030
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands or any territory or insular possession subject to the jurisdiction of the United States. See Oregon Statutes 79.0102
  • state government: means the executive department, the judicial department and the legislative department. See Oregon Statutes 174.111
  • Tangible chattel paper: means chattel paper evidenced by a record or records consisting of information that is inscribed on a tangible medium. See Oregon Statutes 79.0102
  • Verdict: The decision of a petit jury or a judge.