(1) “Conservation easement” has the meaning given that term in ORS 271.715.
(2) “Holder” has the meaning given that term in ORS 271.715.
(3) “Internal Revenue Code” has the meaning given that term in ORS 305.842.
(4) “Lot” has the meaning given that term in ORS 92.010.
(5) “Parcel” has the meaning given that term in ORS 92.010, as further modified by ORS 215.010. [2007 c.809 §2; 2008 c.45 §6; 2009 c.5 §16; 2009 c.909 §16; 2010 c.82 §16; 2011 c.7 §16; 2012 c.31 §16; 2013 c.377 §16; 2014 c.52 §18]