Oregon Statutes > Chapter 314 > Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds
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Terms Used In Oregon Statutes > Chapter 314 > Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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.
- Service of process: The service of writs or summonses to the appropriate party.
- Subpoena: A command to a witness to appear and give testimony.
- Testify: Answer questions in court.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC