Oregon Revised Statutes Revenue and Taxation § 308A.350

(1) “Owner” means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, “owner” means the contract vendee under a recorded contract.

(2) “Department” means the State Department of Fish and Wildlife.

(3) “Designated riparian land” means the beds of streams, the adjacent vegetation communities, and the land thereunder, which are predominantly influenced by their association with water, not to extend more than 100 feet landward of the line of nonaquatic vegetation, which are privately owned and which qualify for exemption under ORS 308A.350 to 308A.383.

(4) “Urban growth boundary” means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 or an urban growth boundary that has been adopted by a metropolitan service district council under ORS 268.390 (3).