Oregon Revised Statutes
Or. Rev. Stat. § 311.605 (2026)
“Person” defined for ORS 311.605 to 311.642
✓ current as of May 2026
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311.605 “Person” defined for ORS 311.605 to 311.642. As used in ORS 311.605 to 311.642, “person” includes any individual, firm, copartnership, company, association, corporation, estate, trust, trustee, receiver, syndicate or any group or combination acting as a unit. [Amended by 1995 c.79 §148]
Notes of Decisions
Cited in 4
cases (1 in the last 5 years), 1984–2021 · leading case: Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984).
Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984). “240(2), prior to the first day of November in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.605) shown on the tax roll as an owner of real or personal property, or to an agent or representative authorized in writing pursuant to ORS 308.”
Pringle v. Arce (D. Or. 2020). “Second, he appears to assert that he is not a “person” within the meaning of ORS 311.605 because he is a “natural man.”
Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021). “Defendant asserts that the warrants were properly recorded pursuant to ORS 311.605 3 The county tax collector has numerous mechanisms to collect personal property taxes including: seizure of the property itself under ORS 311.”
Baker Cabin Historic Soc'y v. Clackamas Cnty. Assessor (Or. T.C. 2012). “250(1) states in pertinent part that “the tax collector shall deliver or mail to each person (as defined in ORS 311.605) shown on the tax roll as an owner of real or personal property * * * a written statement of property taxes payable on the following November.”
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