ORS  Guide
Person
174.100(6): includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies

165.535(2): in addition includes: Public officials and law enforcement officers of: the state & of a county, municipal corporation or any other political subdivision of the state; a police department established by a university under 352.121 (university police departments and officers) or 353.125 (creation of police department and commission of police officers) and authorized tribal police officers

475.005(16): includes a government subdivision or agency, business trust, estate, trust or any other legal entity
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