Local Government Borrowing ORS 287A.482 Definitions for ORS 287A Text Annotations As used in ORS 287A.482 (Definitions for ORS 287A) to 287A.488 (Taxes must be levied for payment of claims included in master warrant): (1)“County fiscal officer” means: (a)The county accountant in counties where such office is established by law. (b)The county clerk in counties not having a county accountant. (2)“Master warrant” means a warrant or order issued and drawn pursuant to ORS 287A.486 (Procedure). [Formerly 287.482]