(a) With respect to property located within this state:
(A) The land, if any, whether fee simple, leasehold, easement or other interest or combination thereof, and whether contiguous or noncontiguous;
(B) Any buildings, improvements and structures on the property; and
(C) Any easements, rights and appurtenances belonging to the property submitted to the provisions of ORS 100.005 (Definitions) to 100.625 (Procedure for dividing or converting units); and
(b) With respect to property located outside this state, the property that has been committed to the condominium form of ownership in accordance with the jurisdiction within which the property is located.