Oregon Statutes > Chapter 280 > Local Option Taxes for Public Improvements
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Terms Used In Oregon Statutes > Chapter 280 > Local Option Taxes for Public Improvements
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- City: includes any incorporated village or town. See Oregon Statutes 174.100
- County court: includes board of county commissioners. See Oregon Statutes 174.100
- 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.
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100