Oregon Code § ORS 733.530

Corporation, sovereign, political subdivision defined
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As used in ORS 733.510 to 733.780:
(1) Corporation means a corporation, joint stock association or business trust organized and existing under the laws of a sovereign.
(2) Sovereign means the United States, or a state, or Canada or a province thereof.
(3) Political subdivision means an incorporated county, city, town, village, municipality, or subdivision thereof, or a public corporation, district, agency, commission, authority or instrumentality, or subdivision thereof.

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