Oregon Statutes > Chapter 478 > Revenues and Finances > Generally
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Terms Used In Oregon Statutes > Chapter 478 > Revenues and Finances > Generally
- City: includes any incorporated village or town. See Oregon Statutes 174.100
- County: means the county in which the district, or the greater portion of the taxable assessed value of the district, is located. See Oregon Statutes 478.001
- District: means a rural fire protection district proposed to be organized or organized under, or subject to, this chapter. See Oregon Statutes 478.001
- district board: means the governing body of a district. See Oregon Statutes 478.001
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- 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.
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100