Terms Used In Oregon Statutes > Chapter 317 > Penalties

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Department: means the Department of Revenue. See Oregon Statutes 317.010
• Lien: A claim against real or personal property in satisfaction of a debt.
• Trustee: A person or institution holding and administering property in trust.