1. (1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:

   1. (a) “Assessment date” means the day of the assessment year on which property is to be assessed under ORS 308.210 or 308.250.
   2. (b) “Assessment year” means calendar year.
   3. (c) “Tax year” or “fiscal year” means a period of 12 months beginning on July 1.
   4. (d) “Year” means the assessment year.
2. (2) For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year.

Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 308.

[1977 c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42]