Oregon Statutes > Chapter 311 > Compromise, Adjustment and Settlement of Taxes
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Terms Used In Oregon Statutes > Chapter 311 > Compromise, Adjustment and Settlement of Taxes
- 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
- Devise: To gift property by will.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.