ORS 311.010: “County court” defined.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

As used in the tax laws of this state, unless the context requires otherwise, “county court” includes the board of county commissioners or other governing body of the county. [Amended by 1965 c.344 §8; 1995 c.79 §142]

Official history and status

History: Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 311.

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors311.html