As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:
“Tax year” or “fiscal year” means a period of 12 months beginning on July 1.
(d)
“Year” means the assessment year.
(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. [1977 c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42]Note: The definition of “manufactured structure” provided in 307.021 (Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311) applies to ORS chapter 308.