§ 311.850 Findings
§ 311.855 Definitions for ORS 311.850 to 311.870
§ 311.860 Agreement for prepayment; contents; filing; certificate of payment
§ 311.865 Exemption; amount; termination
§ 311.870 Characterization of prepaid taxes

Terms Used In Oregon Statutes > Chapter 311 > Prepayment of Taxes for Facilities

  • local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100