Timber and Forestland Taxation

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Timber and Forestland Taxation

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Section
321.005

Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460.

Section
321.010

[Repealed by 1953 c.375 §38]

Section
321.011

Policy.

Section
321.012

Public to share cost of suppressing fires caused by public.

Section
321.015

Levy of privilege taxes upon harvest of timber for certain purposes; exclusion.

Section
321.016

[1991 c.919 §28; repealed by 1993 c.657 §6]

Section
321.017

Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.

Section
321.020

[Repealed by 1953 c.375 §38]

Section
321.025

[1953 c.375 §3; 1959 c.537 §1; 1961 c.242 §1; 1967 c.429 §11; 1977 c.182 §1; 1981 c.321 §1; repealed by 1985 c.759 §40]

Section
321.027

[1977 c.172 §2; 1979 c.375 §1; 1981 c.348 §1; 1983 c.682 §1; repealed by 1985 c.746 §3 and 1985 c.759 §40]

Section
321.028

[1977 c.172 §3; 1979 c.375 §2; 1981 c.348 §2; 1983 c.682 §2; 1985 c.759 §7; 1987 c.551 §3; 1989 c.766 §3; 1991 c.881 §3; 1993 c.657 §4; repealed by 1995 c.507 §6]

Section
321.030

[Repealed by 1953 c.375 §38]

Section
321.035

Determination of moneys available in Oregon Forest Land Protection Fund.

Section
321.037

[1967 c.429 §9; repealed by 1985 c.759 §40]

Section
321.040

[Repealed by 1953 c.375 §38]

Section
321.042

[1967 c.429 §10; repealed by 1969 c.524 §15]

Section
321.045

Payment of tax; returns; estimated tax; payment.

Section
321.050

[Repealed by 1953 c.375 §38]

Section
321.055

Section 321.055

Section
321.060

[Repealed by 1953 c.375 §38]

Section
321.065

[1953 c.375 §8; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.065)]

Section
321.070

[Repealed by 1953 c.375 §38]

Section
321.075

Section 321.075

Section
321.080

[Repealed by 1953 c.375 §38]

Section
321.085

[1953 c.375 §10; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]

Section
321.090

[Repealed by 1953 c.375 §38]

Section
321.092

Section 321.092

Section
321.095

Section 321.095

Section
321.100

[Repealed by 1953 c.375 §38]

Section
321.105

Section 321.105

Section
321.110

[Repealed by 1953 c.375 §38]

Section
321.115

[1953 c.375 §13; 1961 c.533 §55; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.115)]

Section
321.120

[Repealed by 1953 c.375 §38]

Section
321.125

[1953 c.375 §14; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.125)]

Section
321.126

[1977 c.870 §25 (enacted in lieu of 321.065, 321.115 and 321.125); repealed by 1981 c.706 §16]

Section
321.130

[Repealed by 1953 c.375 §38]

Section
321.135

Section 321.135

Section
321.140

[Repealed by 1953 c.375 §38]

Section
321.145

Tax revenue credited to suspense account; refunds.

Section
321.150

[Repealed by 1953 c.375 §38]

Section
321.152

Distribution of tax revenue.

Section
321.155

[1953 c.375 §17; repealed by 1957 c.309 §15]

Section
321.160

[Repealed by 1953 c.375 §38]

Section
321.165

[1953 c.375 §19; 1957 c.309 §5; 1961 c.297 §5; 1965 c.253 §140; 1967 c.429 §12; 1981 c.321 §11; repealed by 1985 c.759 §40]

Section
321.170

[Repealed by 1953 c.375 §38]

Section
321.175

[1953 c.375 §20; 1965 c.253 §141; repealed by 1967 c.429 §61]

Section
321.180

[Repealed by 1953 c.375 §38]

Section
321.185

Forest Research and Experiment Account; appropriation.

Section
321.190

[Repealed by 1953 c.375 §38]

Section
321.195

[1953 c.375 §22; repealed by 1957 c.309 §15]

Section
321.200

[Repealed by 1953 c.375 §38]

Section
321.201

Definition of "forestland" for ORS 321.201 to 321.222.

Section
321.204

Legislative findings and declarations.

Section
321.205

[1953 c.375 §23; repealed by 1961 c.297 §12]

Section
321.207

Valuation models; rules.

Section
321.210

Proposed specially assessed values; notice; comments; hearing.

Section
321.213

Forestland value advisory committee.

Section
321.215

[1953 c.375 §18; 1957 c.309 §7; 1961 c.297 §7; repealed by 1985 c.759 §40]

Section
321.216

Certified specially assessed values.

Section
321.219

Appeal of certified specially assessed values; notice; effect of decision modifying values; rules.

Section
321.222

Jurisdiction of board of property tax appeals.

Section
321.225

[1953 c.375 §33; repealed by 1985 c.759 §40]

Section
321.255

[Formerly 528.010; 1973 c.348 §1; repealed by 1977 c.892 §51]

Section
321.257

Definitions for ORS 321.257 to 321.390.

Section
321.259

Legislative findings.

Section
321.260

[Formerly 528.020; repealed by 1977 c.892 §51]

Section
321.262

Purposes.

Section
321.265

[Formerly 528.025; repealed by 1977 c.892 §51]

Section
321.267

Lands not eligible for special assessment.

Section
321.270

[Formerly 528.030; 1973 c.348 §2; repealed by 1977 c.892 §51]

Section
321.272

Exemption of timber from property taxation.

Section
321.273

[1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621 §22b]

Section
321.274

[1989 c.887 §7b; 1991 c.459 §279; 1993 c.801 §38; 2003 c.454 §114; repealed by 2003 c.621 §§22b,22c]

Section
321.275

[Formerly 528.040; repealed by 1973 c.348 §12]

Section
321.277

[1977 c.892 §5; repealed by 1993 c.801 §43]

Section
321.279

[1977 c.892 §50a; repealed by 1983 c.740 §92a]

Section
321.280

[Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51]

Section
321.282

[1977 c.892 §6; 1979 c.454 §1; 1983 c.563 §1; 1985 c.759 §19; 1989 c.1083 §2; 1991 c.459 §280; 1993 c.653 §§8,8a; 1999 c.1078 §25; 2003 c.454 §62a; repealed by 2003 c.621 §§22b,22c]

Section
321.284

[1989 c.1083 §4; 1991 c.459 §281; 1993 c.653 §9; 1995 c.650 §92; 1999 c.1078 §26a; repealed by 2003 c.621 §22]

Section
321.285

[Formerly 528.060; 1973 c.348 §4; repealed by 1977 c.892 §51]

Section
321.287

[1977 c.892 §7; 1979 c.454 §2; 1993 c.653 §§10,10a; repealed by 2003 c.621 §22b]

Section
321.290

[Formerly 528.070; repealed by 1973 c.348 §5 (321.291 enacted in lieu of 321.290)]

Section
321.291

[1973 c.348 §6 (enacted in lieu of 321.290); repealed by 1977 c.892 §51]

Section
321.292

[1977 c.892 §7a; repealed by 1985 c.759 §40]

Section
321.295

[Formerly 528.080; 1963 c.109 §1; 1967 c.59 §1; 1973 c.348 §7; repealed by 1977 c.892 §51]

Section
321.297

[1977 c.892 §8; 1979 c.438 §1; 1981 c.623 §7; repealed by 1985 c.759 §40]

Section
321.299

[1985 c.759 §21b; 1989 c.966 §23; 1991 c.459 §282; 1993 c.801 §11; repealed by 1999 c.1078 §86]

Section
321.300

[Formerly 528.090; 1967 c.105 §7; repealed by 1977 c.892 §51]

Section
321.302

[1977 c.892 §9; 1981 s.s. c.3 §144; 1983 c.763 §25; 1985 c.759 §21; repealed by 1991 c.459 §321]

Section
321.305

[Formerly 528.095; repealed by 1977 c.892 §51]

Section
321.307

[1977 c.892 §10; 1979 c.438 §7; 1981 c.623 §9; 1985 c.759 §22; 1989 c.966 §24; 1989 c.1083 §16; 1991 c.854 §6; 1993 c.653 §1a; 1993 c.801 §12; 1995 c.143 §1; 1997 c.586 §1; 1999 c.968 §6; 1999 c.1078 §29; 2001 c.816 §1; 2001 c.860 §11a; 2003 c.454 §63; 2003 c.621 §6a; repealed by 2003 c.621 §26]

Section
321.308

[1989 c.1083 §14; repealed by 1993 c.801 §43]

Section
321.309

[1989 c.1083 §13; 1991 c.162 §10; 1991 c.780 §33; repealed by 1993 c.801 §43]

Section
321.310

[Formerly 528.100; repealed by 1977 c.892 §51]

Section
321.311

[1989 c.1083 §15; 1991 c.459 §285; repealed by 1999 c.1078 §85]

Section
321.312

[1977 c.892 §11; 1979 c.438 §2; 1985 c.759 §23; 1991 c.459 §286; 1993 c.801 §13; 1999 c.1078 §30; 2001 c.509 §4; repealed by 2003 c.621 §26]

Section
321.315

[Formerly 528.110; 1967 c.105 §8; repealed by 1977 c.892 §51]

Section
321.317

[1977 c.892 §12; 1979 c.438 §3; 1981 c.677 §1; 1981 c.804 §90; 1983 s.s. c.5 §23; 1985 c.613 §15; 1985 c.759 §24; 1991 c.459 §287; 1991 c.780 §19; 1993 c.801 §14; repealed by 1999 c.1078 §85]

Section
321.320

[Formerly 528.115; repealed by 1977 c.892 §51]

Section
321.322

[1977 c.892 §13; 1979 c.454 §3; 1981 c.706 §10; 1989 c.588 §3; 1991 c.459 §288; 1993 c.653 §11; 1993 c.801 §15; repealed by 2003 c.621 §22b]

Section
321.325

[Formerly 528.120; repealed by 1977 c.892 §51]

Section
321.327

[1977 c.892 §14; 1981 c.706 §11; 1982 s.s.1 c.16 §14; repealed by 1985 c.759 §40]

Section
321.330

[Formerly 528.140; repealed by 1969 c.595 §17]

Section
321.332

[1977 c.892 §18; repealed by 1985 c.759 §40]

Section
321.335

[Formerly 528.150; repealed by 1977 c.892 §51]

Section
321.337

[1977 c.892 §19; repealed by 1985 c.759 §40]

Section
321.340

[Formerly 528.160; 1973 c.348 §8; repealed by 1977 c.892 §51]

Section
321.342

[1977 c.892 §22; repealed by 1985 c.759 §40]

Section
321.344

[1981 c.706 §4; 1983 c.740 §93; repealed by 1985 c.759 §40]

Section
321.345

[Formerly 528.170; 1973 c.348 §9; repealed by 1977 c.892 §51]

Section
321.346

[1981 c.706 §5; 1983 c.696 §15; 1983 c.740 §94; repealed by 1985 c.759 §40]

Section
321.347

Land designations; classifications; certain election by landowners.

Section
321.348

Assignment of forestland to land classes; change in class.

Section
321.349

Valuation of certain forestland at farm use value.

Section
321.350

[Formerly 528.180; 1973 c.348 §10; repealed by 1977 c.892 §51]

Section
321.351

[1993 c.801 §21a; 1999 c.21 §51; repealed by 2003 c.621 §22]

Section
321.352

[1977 c.892 §24; 1979 c.437 §1; 1981 c.428 §1; 1981 c.804 §91; 1985 c.613 §16; 1991 c.459 §291; 1993 c.270 §65; 1993 c.653 §12; 1993 c.801 §18; 1995 c.650 §93; 1999 c.21 §52; repealed by 2003 c.621 §22b]

Section
321.353

[1993 c.801 §§17a,20; 1995 c.79 §174; 1997 c.541 §391; 1999 c.19 §7; 1999 c.21 §53; 1999 c.1078 §14; 2001 c.816 §3; 2001 c.860 §1; 2003 c.454 §65; repealed by 2003 c.621 §§22b,22c]

Section
321.354

Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.

Section
321.355

[Formerly 528.190; 1973 c.348 §11; repealed by 1977 c.892 §51]

Section
321.356

[1999 c.1078 §9; 2001 c.816 §4; 2001 c.860 §5; 2003 c.454 §71; 2003 c.621 §16; repealed by 2003 c.621 §24]

Section
321.357

[1977 c.892 §24a; 1981 c.804 §92; 1991 c.459 §292; 1993 c.801 §21; 1995 c.79 §175; repealed by 1999 c.19 §12]

Section
321.358

Application for designation as forestland; special filing date for change in highest and best use; contents; approval.

Section
321.359

Removal of designation; appeal from reassessment or denial; requalification.

Section
321.360

[1963 c.606 §10; 1969 c.595 §15; 1973 c.305 §13; repealed by 1977 c.892 §51]

Section
321.361

[1983 c.462 §8; repealed by 1991 c.459 §321]

Section
321.362

Notation of forestland on tax roll for potential additional tax liability.

Section
321.363

[1991 c.459 §295a; repealed by 1991 c.459 §295a(2)]

Section
321.364

[1993 c.5 §4; 1997 c.541 §396; 1999 c.314 §84; repealed by 1999 c.314 §94]

Section
321.365

[1999 c.1078 §10; 2001 c.860 §11b; repealed by 2003 c.621 §22b]

Section
321.366

Date on which disqualification of forestland is effective; timely notice of disqualification required.

Section
321.367

Forestland management; effect of failure to manage forestland in accordance with management plan; rules.

Section
321.372

[1977 c.892 §29; 1979 c.350 §15; 1983 c.462 §16; 1985 c.759 §25; 1991 c.459 §296; repealed by 1999 c.314 §94]

Section
321.375

[1981 c.428 §3; 1985 c.759 §26; 1991 c.459 §297; 1993 c.270 §72; repealed by 2003 c.621 §22]

Section
321.377

[1977 c.892 §53; repealed by 1985 c.759 §40]

Section
321.379

[1989 c.1083 §5; 1993 c.653 §14; 1995 c.350 §3; 1999 c.1078 §27; repealed by 2003 c.621 §22]

Section
321.381

[1989 c.1083 §6; 1999 c.1078 §72; repealed by 2003 c.621 §22]

Section
321.390

Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.

Section
321.405

[1961 c.627 §1; 1971 c.654 §7; 1983 c.539 §3; 1985 c.759 §27; 1993 c.653 §15; 1993 c.801 §22; 1999 c.631 §3; repealed by 2003 c.621 §35b]

Section
321.408

Section 321.408

Section
321.410

Section 321.410

Section
321.415

Section 321.415

Section
321.420

Section 321.420

Section
321.421

[1993 c.801 §29; 1999 c.1078 §53; repealed by 2003 c.621 §35b]

Section
321.425

[1961 c.627 §4; 1977 c.892 §39a; repealed by 1993 c.801 §43]

Section
321.426

[1991 c.714 §3; 1993 c.801 §39; repealed by 2003 c.621 §35b]

Section
321.430

[1961 c.627 §4a; 1983 c.563 §3; 1985 c.761 §19; 1993 c.98 §15; 1993 c.653 §17; 1993 c.801 §30; 1995 c.350 §4; repealed by 2003 c.621 §35b]

Section
321.432

[1987 c.551 §5; 1991 c.459 §302; 1993 c.801 §31; 2003 c.454 §71a; repealed by 2003 c.621 §§35b,35c]

Section
321.434

[1995 c.350 §2; repealed by 2003 c.621 §35]

Section
321.435

[1961 c.627 §6; 1963 c.86 §1; 1979 c.454 §6; 1981 c.706 §12; 1989 c.588 §2; 1991 c.459 §303; 1993 c.653 §18; repealed by 2003 c.621 §35b]

Section
321.440

[1961 c.627 §7; 1975 c.593 §20; 1977 c.870 §49; 1981 c.706 §13; 1982 s.s.1 c.16 §15; 1983 c.563 §4; repealed by 1985 c.759 §40]

Section
321.445

[1961 c.627 §8; 1981 c.706 §14; repealed by 1985 c.759 §40]

Section
321.450

[1961 c.627 §9; 1981 c.706 §15; 1983 c.696 §16; 1983 c.740 §96; repealed by 1985 c.759 §40]

Section
321.455

[1961 c.627 §10; repealed by 1981 c.706 §16]

Section
321.460

[1961 c.627 §11; 1977 c.892 §40; repealed by 1985 c.759 §40]

Section
321.465

[1961 c.627 §12; 1983 c.740 §97; repealed by 1985 c.759 §40]

Section
321.470

[1961 c.627 §13; 1965 c.6 §13; 1967 c.115 §1; repealed by 1977 c.870 §59]

Section
321.475

[1961 c.627 §14; repealed by 2003 c.621 §35b]

Section
321.480

[1961 c.627 §15; repealed by 1985 c.759 §40]

Section
321.485

[1961 c.627 §16(1),(2),(3) and (5); 1963 c.86 §2; 1971 c.408 §2; 1981 c.623 §8; 1985 c.759 §28; 1989 c.966 §25; 1993 c.801 §40; 1997 c.586 §2; 1999 c.19 §10; 1999 c.1078 §55; 2003 c.454 §72; 2003 c.621 §34; 2005 c.94 §104; repealed by 2003 c.621 §37]

Section
321.487

[1999 c.1078 §57; 2001 c.114 §46; 2001 c.509 §5; repealed by 2003 c.621 §37]

Section
321.490

[1961 c.627 §16(4); 1963 c.86 §3; 1979 c.438 §6; repealed by 1985 c.759 §40]

Section
321.495

[1961 c.627 §17; repealed by 1971 c.408 §4]

Section
321.500

[1961 c.627 §18; repealed by 1971 c.408 §4]

Section
321.505

[1961 c.627 §19; 1963 c.86 §4; repealed by 1971 c.408 §4]

Section
321.510

[1961 c.627 §20; 1965 c.326 §1; repealed by 1971 c.408 §4]

Section
321.515

[1961 c.627 §21; 1971 c.408 §3; 1991 c.459 §304; 1993 c.801 §32; repealed by 1999 c.1078 §86]

Section
321.520

[1961 c.627 §22; repealed by 1999 c.1078 §85]

Section
321.525

[1961 c.627 §23; 1963 c.86 §5; repealed by 1971 c.408 §4]

Section
321.530

[1961 c.627 §24; 1967 c.335 §37; repealed by 1971 c.408 §4]

Section
321.550

Notice of intent to harvest; rules; effect of failure to file notice; penalty.

Section
321.560

Audit of returns; interest and penalties upon failure to file return or pay tax.

Section
321.570

Warrant for collection of delinquent taxes.

Section
321.580

Effect of failure or refusal to make return.

Section
321.590

[Formerly 321.095; repealed by 1993 c.801 §43]

Section
321.600

Tax as debt; collection; limitation.

Section
321.605

[1961 c.659 §2; 1963 c.60 §2; 1967 c.543 §1; 1975 c.745 §1; repealed by 1977 c.892 §51]

Section
321.609

Enforcement of certain statutes by department; rules.

Section
321.610

[1961 c.659 §1; repealed by 1977 c.892 §51]

Section
321.615

[1961 c.659 §3; repealed by 1977 c.892 §51]

Section
321.617

[Formerly part of 321.620; repealed by 1977 c.892 §51]

Section
321.618

Section 321.618

Section
321.619

Section 321.619

Section
321.620

Section 321.620

Section
321.621

[Formerly part of 321.620; repealed by 1977 c.892 §51]

Section
321.622

[1961 c.659 §7(1),(3); repealed by 1977 c.892 §51]

Section
321.625

[1961 c.659 §6(1); repealed by 1977 c.892 §51]

Section
321.630

[1961 c.659 §6(2); repealed by 1977 c.892 §51]

Section
321.635

[1961 c.659 §7(2); repealed by 1977 c.884 §32; 1977 c.892 §51]

Section
321.640

[1961 c.659 §8; repealed by 1977 c.892 §51]

Section
321.645

[1961 c.659 §5(1),(2),(3),(4) and (5); repealed by 1977 c.892 §51]

Section
321.650

[1961 c.659 §5(6); 1975 c.636 §1; repealed by 1977 c.892 §51]

Section
321.655

[1961 c.659 §5(7),(8); 1967 c.78 §6; repealed by 1977 c.892 §51]

Section
321.660

[1961 c.659 §5(9); 1965 c.6 §14; 1967 c.78 §7; repealed by 1977 c.892 §51]

Section
321.665

[1961 c.659 §5(10); 1963 c.60 §3; repealed by 1977 c.892 §51]

Section
321.670

[1961 c.659 §5(11); repealed by 1977 c.892 §51]

Section
321.675

[1961 c.659 §5(12); repealed by 1977 c.892 §51]

Section
321.680

[1961 c.659 §5(13); 1963 c.576 §39; repealed by 1977 c.892 §51]

Section
321.682

Confidentiality of reports, returns and appraisal data.

Section
321.684

Authority of department to make certain disclosures.

Section
321.686

Penalty for violation of ORS 321.682.

Section
321.700

Definitions for ORS 321.700 to 321.754.

Section
321.703

Legislative findings and declarations.

Section
321.705

[1961 c.714 §1; 1977 c.892 §41; 1977 c.893 §1a; 1979 c.553 §1; 1997 c.586 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.706

Application for small tract forestland qualification; contents; filing deadlines; review; appeal.

Section
321.709

Small tract forestland qualification requirements.

Section
321.710

[1961 c.714 §2; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.712

Circumstances under which notification is required; disqualification for failure to notify.

Section
321.715

[1961 c.714 §9; 1975 c.617 §3; 1997 c.541 §400; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.716

Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland.

Section
321.719

Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee.

Section
321.720

[1961 c.714 §3; 1969 c.326 §5; 1975 c.617 §1; 1977 c.892 §42; 1977 c.893 §3; 1979 c.787 §1; 1985 c.157 §2; 1991 c.459 §307; 1997 c.541 §397; 1997 c.586 §4; 2001 c.816 §5; 2001 c.860 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.721

[1975 c.617 §2; repealed by 1991 c.459 §321]

Section
321.722

Valuation.

Section
321.725

[1961 c.714 §4; 1969 c.326 §1; 1971 c.684 §1; 1975 c.617 §6; 1977 c.893 §6; 1979 c.553 §2; 1983 c.745 §1; 1997 c.586 §5; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.726

Severance tax upon harvest from small tract forestland.

Section
321.727

[1977 c.893 §8; 1997 c.586 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.730

[1961 c.714 §§6,14; 1967 c.619 §1; 1969 c.326 §2; 1971 c.684 §2; 1977 c.893 §9; 1979 c.553 §3; 1985 c.157 §3; 1991 c.459 §308; 1991 c.854 §1; 1997 c.541 §402; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.731

[1991 c.854 §2; repealed by 2001 c.114 §47]

Section
321.732

[1977 c.893 §12; 1979 c.553 §4; 1991 c.854 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.733

Severance tax returns.

Section
321.735

[1961 c.714 §5; 1963 c.582 §1; 1965 c.371 §1; 1967 c.619 §2; 1969 c.326 §3; repealed by 1979 c.553 §11]

Section
321.737

[1979 c.553 §4b; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.740

[1961 c.714 §7; 1967 c.34 §3; repealed by 1991 c.854 §5]

Section
321.741

Due dates for severance tax return and payment.

Section
321.745

[1961 c.714 §8; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.746

Severance tax revenues.

Section
321.747

[1983 c.745 §4; 1991 c.459 §310; 1997 c.541 §397a; 1997 c.586 §7; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.750

[1961 c.714 §11; 1963 c.582 §2; 1965 c.371 §2; 1971 c.684 §3; 1977 c.892 §43; repealed by 1979 c.553 §11]

Section
321.751

Western Oregon Timber Severance Tax Fund; revenue distribution.

Section
321.754

Eastern Oregon Timber Severance Tax Fund; revenue distribution.

Section
321.755

[1961 c.714 §12; 1963 c.576 §40; repealed by 1979 c.553 §11]

Section
321.760

[1961 c.714 §10; 1969 c.326 §4; 1971 c.684 §4; 1975 c.617 §7; 1977 c.892 §44; 1977 c.893 §10a; 1979 c.350 §16; 1979 c.553 §5a; 1981 c.419 §8; 1981 c.791 §11; 1983 c.745 §2; 1985 c.157 §1; 1991 c.459 §311; 1991 c.854 §4; 1993 c.801 §42; 1995 c.79 §177; 1997 c.586 §8; 1999 c.314 §69; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.761

[1991 c.459 §311b; repealed by 1991 c.459 §311b(2)]

Section
321.763

[2001 c.816 §7; 2003 c.454 §80; 2003 c.621 §48a; repealed by 2003 c.454 §83 and 2003 c.621 §51]

Section
321.765

[1961 c.714 §13; 1965 c.6 §15; 1977 c.870 §60; 1977 c.893 §13a; 1979 c.553 §6; 1991 c.459 §312; 1997 c.541 §401; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Section
321.770

[1975 c.617 §5; repealed by 1977 c.893 §19]

Section
321.795

Section 321.795

Section
321.805

Definitions for ORS 321.805 to 321.855.

Section
321.808

Purposes.

Section
321.810

[1971 c.654 §3; 1981 c.337 §1; 1985 c.759 §31; 1991 c.459 §314; 1993 c.270 §66; 1993 c.653 §19; 1993 c.801 §35; 1995 c.650 §97; 1999 c.21 §56; 1999 c.314 §70; repealed by 2003 c.621 §63]

Section
321.811

[1993 c.801 §§33a,34; 1997 c.541 §404; 1999 c.21 §57; 1999 c.314 §71; 1999 c.1078 §46; 2001 c.816 §8; 2001 c.860 §7; 2003 c.454 §74; repealed by 2003 c.621 §63]

Section
321.812

Section 321.812

Section
321.814

Section 321.814

Section
321.815

Section 321.815

Section
321.816

[1999 c.1078 §43; repealed by 2003 c.621 §63]

Section
321.817

Legislative findings.

Section
321.820

Section 321.820

Section
321.821

[1991 c.459 §316b; repealed by 1991 c.459 §316b(2)]

Section
321.822

Section 321.822

Section
321.823

[1983 c.462 §12; repealed by 2003 c.621 §63]

Section
321.824

Lands not eligible for special assessment.

Section
321.825

Section 321.825

Section
321.829

Exemption of timber from property taxation.

Section
321.830

Section 321.830

Section
321.833

Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.

Section
321.836

[Formerly 321.814; repealed by 2003 c.621 §65]

Section
321.839

Application for forestland designation; special filing date for change in highest and best use; contents; approval.

Section
321.842

Removal of forestland designation; appeal; requalification.

Section
321.845

Date on which disqualification of forestland is effective; timely notice of disqualification required.

Section
321.848

Disqualification.

Section
321.855

Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.

Section
321.950

[1979 c.454 §4; 1982 s.s.1 c.16 §16; 1987 c.551 §6; 1991 c.459 §318; 1993 c.653 §§20,20a; 1999 c.1078 §64; repealed by 2003 c.621 §22b]

Section
321.955

[Formerly 308.309; 1965 c.412 §1; 1971 c.272 §1; 1975 c.636 §2; repealed by 1977 c.892 §51]

Section
321.960

[1975 c.617 §4; 1977 c.892 §47; 1979 c.553 §7; 1981 c.419 §1; 1981 c.791 §9; 1985 c.607 §3; 1991 c.459 §319; 1993 c.270 §66a; 1997 c.586 §9; repealed by 1999 c.314 §94]

Section
321.970

[1983 c.773 §4; 1985 c.607 §4; 1989 c.904 §33; 1991 c.459 §320; 1997 c.217 §1; repealed by 1999 c.314 §94]

Section
321.990

[Repealed by 1953 c.375 §38]

Section
321.991

Penalty.