ORS 308.212 Requirement for property owner to file address

https://www.oregonlaws.org/ors/308.212

1) Any person who owns real property located in any county shall notify the county assessor for the county where the property is located of that owner’s current address and, within 30 days of the change, shall notify the assessor of any change of address.
(2) A notice required under subsection (1) of this section does not meet the requirements of this section unless the notice is in writing and:
(a) For an individual, the notice contains the residence address of the person.
(b) For any other person, the notice contains the name and address of persons upon whom process may be served.
(3) The county assessor of each county shall maintain records showing the information required to be submitted to the assessor under this section. The assessor shall note any property owner’s change of address on the tax rolls.
(4) Subsection (1) of this section does not apply to any government body or government agency. [1981 c.153 §49]
Note: 308.212 (Requirement for property owner to file address) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

My note:
It appears to simply be the owner of record.  The owner that owns it.  Simple.