Application of Internal Revenue Code to certain property tax laws

As used in ORS 307.130, 307.147, 307.580, 308A.450, 310.140, 310.800 and 311.666, “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023. [2014 c.52 §15; 2015 c.348 §27; 2015 c.442 §22; 2016 c.33 §15; 2017 c.527 §16; 2018 c.101 §16; 2019 c.319 §16; 2021 c.456 §17; 2022 c.83 §17; 2023 c.97 §2; 2023 c.171 §17; 2024 c.75 §17]