Oregon Law
Law as of Jan 1, 2026
Chapter contents
321.005Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600 321.010[Repealed by 1953 c.375 §38] 321.011Policy 321.012Public to share cost of suppressing forest fires 321.015Levy of privilege taxes upon harvest of timber for certain purposes; exclusion 321.016[1991 c.919 §28; repealed by 1993 c.657 §6] 321.017Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund 321.020[Repealed by 1953 c.375 §38] 321.025[1953 c.375 §3; 1959 c.537 §1; 1961 c.242 §1; 1967 c.429 §11; 1977 c.182 §1; 1981 c.321 §1; repealed by 1985 c.759 §40] 321.027[1977 c.172 §2; 1979 c.375 §1; 1981 c.348 §1; 1983 c.682 §1; repealed by 1985 c.746 §3 and 1985 c.759 §40] 321.028[1977 c.172 §3; 1979 c.375 §2; 1981 c.348 §2; 1983 c.682 §2; 1985 c.759 §7; 1987 c.551 §3; 1989 c.766 §3; 1991 c.881 §3; 1993 c.657 §4; repealed by 1995 c.507 §6] 321.030[Repealed by 1953 c.375 §38] 321.035Determination of moneys available in Oregon Forest Land Protection Fund 321.037[1967 c.429 §9; repealed by 1985 c.759 §40] 321.040[Repealed by 1953 c.375 §38] 321.042[1967 c.429 §10; repealed by 1969 c.524 §15] 321.045Payment of tax; returns; estimated tax; payment 321.050[Repealed by 1953 c.375 §38] 321.055[1953 c.375 §7; 1975 c.593 §19; 1977 c.870 §45; 1981 c.706 §8; 1982 s.s.1 c.16 §13; 1985 c.759 §10; renumbered 321.560] 321.060[Repealed by 1953 c.375 §38] 321.065[1953 c.375 §8; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.065)] 321.070[Repealed by 1953 c.375 §38] 321.075[1953 c.375 §9; 1981 c.706 §9; 1983 c.696 §14; 1985 c.759 §11; 1985 c.761 §17; renumbered 321.570] 321.080[Repealed by 1953 c.375 §38] 321.085[1953 c.375 §10; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)] 321.090[Repealed by 1953 c.375 §38] 321.092[1981 c.706 §2; 1985 c.759 §12; renumbered 321.580] 321.095[1953 c.375 §11; 1983 c.740 §92; 1985 c.759 §13; renumbered 321.590] 321.100[Repealed by 1953 c.375 §38] 321.105[1953 c.375 §12; 1985 c.759 §14; renumbered 321.600] 321.110[Repealed by 1953 c.375 §38] 321.115[1953 c.375 §13; 1961 c.533 §55; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.115)] 321.120[Repealed by 1953 c.375 §38] 321.125[1953 c.375 §14; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.125)] 321.126[1977 c.870 §25 (enacted in lieu of 321.065, 321.115 and 321.125); repealed by 1981 c.706 §16] 321.130[Repealed by 1953 c.375 §38] 321.135[1953 c.375 §15; 1985 c.759 §15; renumbered 321.609] 321.140[Repealed by 1953 c.375 §38] 321.145Tax revenue credited to suspense account; refunds 321.150[Repealed by 1953 c.375 §38] 321.152Distribution of tax revenue 321.155[1953 c.375 §17; repealed by 1957 c.309 §15] 321.160[Repealed by 1953 c.375 §38] 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] 321.170[Repealed by 1953 c.375 §38] 321.175[1953 c.375 §20; 1965 c.253 §141; repealed by 1967 c.429 §61] 321.180[Repealed by 1953 c.375 §38] 321.185Forest Research and Experiment Account; appropriation 321.190[Repealed by 1953 c.375 §38] 321.195[1953 c.375 §22; repealed by 1957 c.309 §15] 321.200[Repealed by 1953 c.375 §38] 321.201Definition of “forestland” for ORS 321.201 to 321.222 321.204Legislative findings and declarations 321.205[1953 c.375 §23; repealed by 1961 c.297 §12] 321.207Valuation models; rules 321.210Proposed specially assessed values; notice; comments; hearing 321.213Forestland value advisory committee 321.215[1953 c.375 §18; 1957 c.309 §7; 1961 c.297 §7; repealed by 1985 c.759 §40] 321.216Certified specially assessed values 321.219Appeal of certified specially assessed values; notice; effect of decision modifying values; rules 321.222Jurisdiction of board of property tax appeals 321.225[1953 c.375 §33; repealed by 1985 c.759 §40] 321.255[Formerly 528.010; 1973 c.348 §1; repealed by 1977 c.892 §51] 321.257Definitions for ORS 321.257 to 321.390 321.259Legislative findings 321.260[Formerly 528.020; repealed by 1977 c.892 §51] 321.262Purposes 321.265[Formerly 528.025; repealed by 1977 c.892 §51] 321.267Lands not eligible for special assessment 321.270[Formerly 528.030; 1973 c.348 §2; repealed by 1977 c.892 §51] 321.272Exemption of timber from property taxation 321.273[1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621 §22b] 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] 321.275[Formerly 528.040; repealed by 1973 c.348 §12] 321.277[1977 c.892 §5; repealed by 1993 c.801 §43] 321.279[1977 c.892 §50a; repealed by 1983 c.740 §92a] 321.280[Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51] 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] 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] 321.285[Formerly 528.060; 1973 c.348 §4; repealed by 1977 c.892 §51] 321.287[1977 c.892 §7; 1979 c.454 §2; 1993 c.653 §§10,10a; repealed by 2003 c.621 §22b] 321.290[Formerly 528.070; repealed by 1973 c.348 §5 (321.291 enacted in lieu of 321.290)] 321.291[1973 c.348 §6 (enacted in lieu of 321.290); repealed by 1977 c.892 §51] 321.292[1977 c.892 §7a; repealed by 1985 c.759 §40] 321.295[Formerly 528.080; 1963 c.109 §1; 1967 c.59 §1; 1973 c.348 §7; repealed by 1977 c.892 §51] 321.297[1977 c.892 §8; 1979 c.438 §1; 1981 c.623 §7; repealed by 1985 c.759 §40] 321.299[1985 c.759 §21b; 1989 c.966 §23; 1991 c.459 §282; 1993 c.801 §11; repealed by 1999 c.1078 §86] 321.300[Formerly 528.090; 1967 c.105 §7; repealed by 1977 c.892 §51] 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] 321.305[Formerly 528.095; repealed by 1977 c.892 §51] 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] 321.308[1989 c.1083 §14; repealed by 1993 c.801 §43] 321.309[1989 c.1083 §13; 1991 c.162 §10; 1991 c.780 §33; repealed by 1993 c.801 §43] 321.310[Formerly 528.100; repealed by 1977 c.892 §51] 321.311[1989 c.1083 §15; 1991 c.459 §285; repealed by 1999 c.1078 §85] 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] 321.315[Formerly 528.110; 1967 c.105 §8; repealed by 1977 c.892 §51] 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] 321.320[Formerly 528.115; repealed by 1977 c.892 §51] 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] 321.325[Formerly 528.120; repealed by 1977 c.892 §51] 321.327[1977 c.892 §14; 1981 c.706 §11; 1982 s.s.1 c.16 §14; repealed by 1985 c.759 §40] 321.330[Formerly 528.140; repealed by 1969 c.595 §17] 321.332[1977 c.892 §18; repealed by 1985 c.759 §40] 321.335[Formerly 528.150; repealed by 1977 c.892 §51] 321.337[1977 c.892 §19; repealed by 1985 c.759 §40] 321.340[Formerly 528.160; 1973 c.348 §8; repealed by 1977 c.892 §51] 321.342[1977 c.892 §22; repealed by 1985 c.759 §40] 321.344[1981 c.706 §4; 1983 c.740 §93; repealed by 1985 c.759 §40] 321.345[Formerly 528.170; 1973 c.348 §9; repealed by 1977 c.892 §51] 321.346[1981 c.706 §5; 1983 c.696 §15; 1983 c.740 §94; repealed by 1985 c.759 §40] 321.347Land designations; classifications; certain election by landowners 321.348Assignment of forestland to land classes; change in class 321.349Valuation of certain forestland at farm use value 321.350[Formerly 528.180; 1973 c.348 §10; repealed by 1977 c.892 §51] 321.351[1993 c.801 §21a; 1999 c.21 §51; repealed by 2003 c.621 §22] 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] 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] 321.354Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners 321.355[Formerly 528.190; 1973 c.348 §11; repealed by 1977 c.892 §51] 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] 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] 321.358Application for designation as forestland; special filing date for change in highest and best use; contents; approval 321.359Removal of designation; appeal from reassessment or denial; requalification 321.360[1963 c.606 §10; 1969 c.595 §15; 1973 c.305 §13; repealed by 1977 c.892 §51] 321.361[1983 c.462 §8; repealed by 1991 c.459 §321] 321.362Notation of forestland on tax roll for potential additional tax liability 321.363[1991 c.459 §295a; repealed by 1991 c.459 §295a(2)] 321.364[1993 c.5 §4; 1997 c.541 §396; 1999 c.314 §84; repealed by 1999 c.314 §94] 321.365[1999 c.1078 §10; 2001 c.860 §11b; repealed by 2003 c.621 §22b] 321.366Date on which disqualification of forestland is effective; timely notice of disqualification required 321.367Forestland management; effect of failure to manage forestland in accordance with management plan; rules 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] 321.375[1981 c.428 §3; 1985 c.759 §26; 1991 c.459 §297; 1993 c.270 §72; repealed by 2003 c.621 §22] 321.377[1977 c.892 §53; repealed by 1985 c.759 §40] 321.379[1989 c.1083 §5; 1993 c.653 §14; 1995 c.350 §3; 1999 c.1078 §27; repealed by 2003 c.621 §22] 321.381[1989 c.1083 §6; 1999 c.1078 §72; repealed by 2003 c.621 §22] 321.390Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land 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] 321.408[1993 c.801 §25; 2003 c.621 §29; renumbered 321.808 in 2003] 321.410[1961 c.627 §2; 1993 c.801 §23; 2003 c.621 §30; renumbered 321.817 in 2003] 321.415[1961 c.627 §5; 1963 c.60 §1; 1977 c.892 §39; 1983 c.657 §3; 1991 c.714 §1; 1993 c.801 §26; 1995 c.79 §176; 1997 c.154 §52; 1999 c.1078 §49; 2001 c.46 §2; 2001 c.114 §45; 2003 c.454 §112; 2003 c.621 §31; renumbered 321.824 in 2003] 321.420[1961 c.627 §3; 1963 c.225 §1; 1971 c.654 §8; 1993 c.801 §27; 1999 c.19 §8; 1999 c.1078 §51; 2003 c.621 §32; renumbered 321.829 in 2003] 321.421[1993 c.801 §29; 1999 c.1078 §53; repealed by 2003 c.621 §35b] 321.425[1961 c.627 §4; 1977 c.892 §39a; repealed by 1993 c.801 §43] 321.426[1991 c.714 §3; 1993 c.801 §39; repealed by 2003 c.621 §35b] 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] 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] 321.434[1995 c.350 §2; repealed by 2003 c.621 §35] 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] 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] 321.445[1961 c.627 §8; 1981 c.706 §14; repealed by 1985 c.759 §40] 321.450[1961 c.627 §9; 1981 c.706 §15; 1983 c.696 §16; 1983 c.740 §96; repealed by 1985 c.759 §40] 321.455[1961 c.627 §10; repealed by 1981 c.706 §16] 321.460[1961 c.627 §11; 1977 c.892 §40; repealed by 1985 c.759 §40] 321.465[1961 c.627 §12; 1983 c.740 §97; repealed by 1985 c.759 §40] 321.470[1961 c.627 §13; 1965 c.6 §13; 1967 c.115 §1; repealed by 1977 c.870 §59] 321.475[1961 c.627 §14; repealed by 2003 c.621 §35b] 321.480[1961 c.627 §15; repealed by 1985 c.759 §40] 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] 321.487[1999 c.1078 §57; 2001 c.114 §46; 2001 c.509 §5; repealed by 2003 c.621 §37] 321.490[1961 c.627 §16(4); 1963 c.86 §3; 1979 c.438 §6; repealed by 1985 c.759 §40] 321.495[1961 c.627 §17; repealed by 1971 c.408 §4] 321.500[1961 c.627 §18; repealed by 1971 c.408 §4] 321.505[1961 c.627 §19; 1963 c.86 §4; repealed by 1971 c.408 §4] 321.510[1961 c.627 §20; 1965 c.326 §1; repealed by 1971 c.408 §4] 321.515[1961 c.627 §21; 1971 c.408 §3; 1991 c.459 §304; 1993 c.801 §32; repealed by 1999 c.1078 §86] 321.520[1961 c.627 §22; repealed by 1999 c.1078 §85] 321.525[1961 c.627 §23; 1963 c.86 §5; repealed by 1971 c.408 §4] 321.530[1961 c.627 §24; 1967 c.335 §37; repealed by 1971 c.408 §4] 321.550Notice of intent to harvest; rules; effect of failure to file notice; penalty 321.560Audit of returns; interest and penalties upon failure to file return or pay tax 321.570Warrant for collection of delinquent taxes 321.580Effect of failure or refusal to make return 321.590[Formerly 321.095; repealed by 1993 c.801 §43] 321.600Tax as debt; collection; limitation 321.605[1961 c.659 §2; 1963 c.60 §2; 1967 c.543 §1; 1975 c.745 §1; repealed by 1977 c.892 §51] 321.609Enforcement of certain statutes by department; rules 321.610[1961 c.659 §1; repealed by 1977 c.892 §51] 321.615[1961 c.659 §3; repealed by 1977 c.892 §51] 321.617[Formerly part of 321.620; repealed by 1977 c.892 §51] 321.618[Formerly part of 321.620; 1973 c.237 §1; 1977 c.884 §21; 1977 c.892 §54b; renumbered 321.358] 321.619[Formerly part of 321.620; 1971 c.684 §5; 1977 c.870 §50; 1977 c.892 §27; 1977 c.893 §20c; renumbered 321.359] 321.620[1961 c.659 §4; 1965 c.191 §1; 1967 c.93 §4; 1967 c.543 §2; renumbered 321.617, 321.618, 321.619 and 321.621] 321.621[Formerly part of 321.620; repealed by 1977 c.892 §51] 321.622[1961 c.659 §7(1),(3); repealed by 1977 c.892 §51] 321.625[1961 c.659 §6(1); repealed by 1977 c.892 §51] 321.630[1961 c.659 §6(2); repealed by 1977 c.892 §51] 321.635[1961 c.659 §7(2); repealed by 1977 c.884 §32; 1977 c.892 §51] 321.640[1961 c.659 §8; repealed by 1977 c.892 §51] 321.645[1961 c.659 §5(1),(2),(3),(4) and (5); repealed by 1977 c.892 §51] 321.650[1961 c.659 §5(6); 1975 c.636 §1; repealed by 1977 c.892 §51] 321.655[1961 c.659 §5(7),(8); 1967 c.78 §6; repealed by 1977 c.892 §51] 321.660[1961 c.659 §5(9); 1965 c.6 §14; 1967 c.78 §7; repealed by 1977 c.892 §51] 321.665[1961 c.659 §5(10); 1963 c.60 §3; repealed by 1977 c.892 §51] 321.670[1961 c.659 §5(11); repealed by 1977 c.892 §51] 321.675[1961 c.659 §5(12); repealed by 1977 c.892 §51] 321.680[1961 c.659 §5(13); 1963 c.576 §39; repealed by 1977 c.892 §51] 321.682Confidentiality of reports, returns and appraisal data 321.684Authority of department to make certain disclosures 321.686Penalty for violation of ORS 321.682 321.700Definitions for ORS 321.700 to 321.754 321.703Legislative findings and declarations 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] 321.706Application for small tract forestland qualification; contents; filing deadlines; review; appeal 321.709Small tract forestland qualification requirements 321.710[1961 c.714 §2; repealed by 2003 c.454 §81 and 2003 c.621 §49] 321.712Circumstances under which notification is required; disqualification for failure to notify 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] 321.716Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland 321.719Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee 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] 321.721[1975 c.617 §2; repealed by 1991 c.459 §321] 321.722Valuation 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] 321.726Severance tax upon harvest from small tract forestland 321.727[1977 c.893 §8; 1997 c.586 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49] 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] 321.731[1991 c.854 §2; repealed by 2001 c.114 §47] 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] 321.733Severance tax returns 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] 321.737[1979 c.553 §4b; repealed by 2003 c.454 §81 and 2003 c.621 §49] 321.740[1961 c.714 §7; 1967 c.34 §3; repealed by 1991 c.854 §5] 321.741Due dates for severance tax return and payment 321.745[1961 c.714 §8; repealed by 2003 c.454 §81 and 2003 c.621 §49] 321.746Severance tax revenues 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] 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] 321.751Western Oregon Timber Severance Tax Fund; revenue distribution 321.754Eastern Oregon Timber Severance Tax Fund; revenue distribution 321.755[1961 c.714 §12; 1963 c.576 §40; repealed by 1979 c.553 §11] 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] 321.761[1991 c.459 §311b; repealed by 1991 c.459 §311b(2)] 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] 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] 321.770[1975 c.617 §5; repealed by 1977 c.893 §19] 321.795[1983 c.543 §1; 1991 c.459 §313; 1999 c.314 §42; renumbered 308A.727 in 1999] 321.805Definitions for ORS 321.805 to 321.855 321.808Purposes 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] 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] 321.812[1999 c.1078 §35; 1999 c.1078 §40; 2001 c.860 §8; 2003 c.454 §75; renumbered 321.833 in 2003] 321.814[1999 c.1078 §42; 2001 c.816 §9; 2001 c.860 §11; 2003 c.454 §79; 2003 c.621 §58; renumbered 321.836 in 2003] 321.815[1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462 §9; 1983 c.657 §1; 1991 c.459 §315; 1993 c.801 §35a; 1997 c.541 §§408,408a; 1999 c.314 §93; 1999 c.1078 §76; 2003 c.621 §59; renumbered 321.839 in 2003] 321.816[1999 c.1078 §43; repealed by 2003 c.621 §63] 321.817Legislative findings 321.820[1971 c.654 §5; 1973 c.296 §1; 1977 c.870 §53; 1977 c.893 §21a; 1983 c.462 §10; 1983 c.563 §5; 1987 c.158 §54; 1991 c.459 §316; 1995 c.650 §98; 1999 c.314 §53; renumbered 321.842 in 2003] 321.821[1991 c.459 §316b; repealed by 1991 c.459 §316b(2)] 321.822[1993 c.5 §6; 1999 c.314 §54; renumbered 321.845 in 2003] 321.823[1983 c.462 §12; repealed by 2003 c.621 §63] 321.824Lands not eligible for special assessment 321.825[1971 c.654 §6; 1977 c.893 §24; 1979 c.350 §17; 1981 c.791 §6; 1983 c.462 §17; 1991 c.459 §317; 1999 c.314 §85; renumbered 321.848 in 2003] 321.829Exemption of timber from property taxation 321.830[1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621 §60; renumbered 321.855 in 2003] 321.833Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners 321.836[Formerly 321.814; repealed by 2003 c.621 §65] 321.839Application for forestland designation; special filing date for change in highest and best use; contents; approval 321.842Removal of forestland designation; appeal; requalification 321.845Date on which disqualification of forestland is effective; timely notice of disqualification required 321.848Disqualification 321.855Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land 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] 321.955[Formerly 308.309; 1965 c.412 §1; 1971 c.272 §1; 1975 c.636 §2; repealed by 1977 c.892 §51] 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] 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] 321.990[Repealed by 1953 c.375 §38] 321.991Penalty

Chapter 321 — Timber and Forestland Taxation

ORS 321.821 [1991 c.459 §316b; repealed by 1991 c.459 §316b(2)]

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