Chapter 321 — Timber and Forestland Taxation
ORS 321.005 Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600
“Consumer Price Index for All Urban Consumers, West Region (All Items)” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.
“Forestland” means any land producing forest products.
“Harvest” means the point at which timber that has been cut, severed, or removed for purposes of sale or use is first measured in the ordinary course of business as determined by reference to common practice in the timber industry.
“Merchantable stand of timber” means any stand on forestlands containing living or dead timber which is being or can be harvested.
“Owner of timber” means any individual or combination of individuals, partnership, firm, corporation or association of whatever nature holding title to harvested timber by virtue of:
An instrument of conveyance;
The harvesting of the timber; or
The harvesting of the timber and payment therefor.
“Taxes” means the taxes provided for in ORS 321.015.
“Taxpayer” means the owner of timber at time of harvest.
“Timber” means all logs which can be measured in board feet and other forest products as determined by department rule.
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Provenance
2025 Oregon Revised Statutes — official online source
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Version history
Earlier statutory text is available in an ingested published ORS edition.
2025 Oregon Revised Statutes — official online source · active · operative text
Official source2023 Oregon Revised Statutes · active · operative text
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