Collection of Property Taxes ORS 311.605 “Person” defined for ORS 311 Text Annotations As used in ORS 311.605 (“Person” defined for ORS 311) to 311.642 (Compromise property tax payment from purchaser of business personal property), “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]