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Or. Rev. Stat. § 311.010

“County court” defined

Oregon · Oregon Revised Statutes Chapter 311 — Collection of Property Taxes · Status: effective

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Or. Rev. Stat. § 311.010, “County court” defined, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494441
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As used in the tax laws of this state, unless the context requires otherwise, “county court” includes the board of county commissioners or other governing body of the county.