§ 308A.700 Definitions for ORS 308A.700 to 308A.733
§ 308A.703 Additional taxes upon disqualification
§ 308A.706 Circumstances when additional taxes are deferred; potential additional tax liability
§ 308A.707 Additional taxes when land disqualified from small tract forestland assessment
§ 308A.709 Circumstances when additional taxes are not imposed
§ 308A.712 Determining amount of deferred additional taxes and period for which additional taxes are due
§ 308A.715 Imposition of deferred additional taxes upon request of owner
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Terms Used In Oregon Statutes > Chapter 308A > Additional Taxes, Procedures Applicable to Certain Land Special Assessment Programs > Additional Taxes

  • Acceptor: means a drawee who has accepted a draft. See Oregon Statutes 73.0103
  • 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.
  • Drawer: means a person who signs or is identified in a draft as a person ordering payment. See Oregon Statutes 73.0103
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Maker: means a person who signs or is identified in a note as a person undertaking to pay. See Oregon Statutes 73.0103
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Party: means a party to an instrument. See Oregon Statutes 73.0103
  • 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.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Trustee: A person or institution holding and administering property in trust.
  • Violate: includes failure to comply. See Oregon Statutes 174.100