Oregon Statutes > Chapter 328 > Taxes and Indebtedness
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Terms Used In Oregon Statutes > Chapter 328 > Taxes and Indebtedness
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- School district: includes common and union high school districts. See Oregon Statutes 328.001
- Testify: Answer questions in court.