OAR 122-075-0110
Definitions
(1)
Benefiting Agency refers to a State Agency or Division of the Department of Administrative Services whose borrowing program is administered by the Department of Administrative Services.(2)
Bonds mean any contractual undertaking or instrument of the State of Oregon to repay borrowed moneys that are administered for another State Agency by the Department of Administrative Services or for which the Department of Administrative Services provides administrative assistance, including but not limited to the borrowings described in OAR 122-075-0100 (Authority). A Bond does not include financing agreements entered into under ORS 283.085 (Definitions for ORS 283.085 to 283.092) to 283.092 (Effect of financing agreement on tax status) and division 70 of this chapter.(3)
Department means the Department of Administrative Services, Budget and Management Division.(4)
Director means the Director of the Department of Administrative Services.(5)
Finance Manager means the Capital Finance Manager of the Capital Investment Section of the Department of Administrative Services, Budget and Management Division.(6)
State Agency or Agency means any statewide elected officer, board, commission, department, division, authority or other entity that is within state government as defined in ORS 174.111 (“State government” defined).(7)
Tax-advantaged refers to a benefit provided by a governmental authority to the issuer or a holder of a bond or other evidence of indebtedness in the form of exemption from taxation, a tax-deferral or a tax credit to the holder of the indebtedness, an interest rate subsidy payment to the issuer, or any other type of financial benefit. Qualification for such treatment generally requires ongoing compliance with various laws and regulations by the issuer.
Source:
Rule 122-075-0110 — Definitions, https://secure.sos.state.or.us/oard/view.action?ruleNumber=122-075-0110.