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Or. Rev. Stat. § 311.605

“Person” defined for ORS 311.605 to 311.642

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

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Or. Rev. Stat. § 311.605, “Person” defined for ORS 311.605 to 311.642, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494559
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As used in ORS 311.605 to 311.642, “person” includes any individual, firm, copartnership, company, association, corporation, estate, trust, trustee, receiver, syndicate or any group or combination acting as a unit.