Terms Used In Oregon Statutes > Chapter 63 > State Taxation

• Contract: A legal written agreement that becomes binding when signed.
• Contractor: means any of the following:

  (a) A person that, for compensation or with the intent to sell, arranges or undertakes or offers to undertake or submits a bid to construct, alter, repair, add to, subtract from, improve, inspect, move, wreck or demolish, for another, a building, highway, road, railroad, excavation or other structure, project, development or improvement attached to real estate, or to do any part thereof. See Oregon Statutes 701.005

• Deed: The legal instrument used to transfer title in real property from one person to another.
• Foreign limited liability company: means an entity that is an unincorporated association organized under laws other than the laws of the state and that is organized under a statute under which an association may be formed that affords to each of the entity's members limited liability with respect to the liabilities of the entity. See Oregon Statutes 63.001
• Member: means a person with both an ownership interest in a limited liability company and all the rights and obligations of a member specified under this chapter. See Oregon Statutes 63.001
• Zero-lot-line dwelling: means a single-family dwelling unit constructed in a group of attached units in which:

  (a) Each attached unit extends from foundation to roof with open space on two sides; and

  (b) Each dwelling unit is separated by a property line. See Oregon Statutes 701.005