Terms Used In Oregon Statutes > Chapter 84 > Miscellaneous Provisions

• 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.
• Contract: A legal written agreement that becomes binding when signed.
• Department: means the Department of Revenue. See Oregon Statutes 316.022
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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}
• Lien: A claim against real or personal property in satisfaction of a debt.
• Personal property: All property that is not real property.
• public body: means state government bodies, local government bodies and special government bodies. See Oregon Statutes 174.109
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• state government: means the executive department, the judicial department and the legislative department. See Oregon Statutes 174.111
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
• Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
• United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100