Oregon Revised Statutes Revenue and Taxation § 308.505

(1) “Car” or “railcar” means a vehicle adapted to the rails of a railroad.

(2) “Centrally assessed” means the assessment of property by the Department of Revenue under ORS 308.505 to 308.681.

(3) “Communication” includes telephone communication and data transmission services by whatever means provided.

(4) “Inland water” means all water or waters within the State of Oregon, all interstate rivers touching Oregon and all tidewaters extending to the ocean bars.

(5) “Interstate” means transit between the State of Oregon and:

(6) “Large private railcar company” means a private railcar company with personal property with a real market value for the tax year that exceeds $1 million.

(7) “Locally assessed” means the assessment of property for property tax purposes by the county assessor that is not conducted under ORS 308.505 to 308.681.

(8) “Person,” “company,” “corporation” or “association” means any person, group of persons, whether organized or unorganized, firm, joint stock company, association, cooperative or mutual organization, people's utility district, joint operating agency as defined in ORS 262.005, syndicate, entity formed to partner or combine public and private interests, partnership or corporation engaged in performing or maintaining any business or service or in selling any commodity as set forth in ORS 308.515, whether or not the activity is pursuant to any franchise and whether or not the person or other entity or combination of entities possesses characteristics of limited or unlimited liability.

(9) “Property”:

(10) “Property having situs in this state” means all property, real and personal, of a company, owned, leased, used, operated or occupied by it and situated wholly within this state, and, as determined under ORS 308.550 and 308.640, the proportion of the movable, transitory or migratory personal property owned, leased, used, operated or occupied by a company, including but not limited to watercraft, aircraft, rolling stock, vehicles and construction equipment, as is used partly within and partly outside of this state.

(11) “Small private railcar company” means a private railcar company with personal property with a real market value for the tax year that does not exceed $1 million.

(12) “Transportation” means carrying, conveying or moving passengers or property from one place to another.

(13) “Vehicle” means any wheeled or tracked device used in transportation under, on or in connection with the physical surface of the earth.