Oregon Law
Law as of Jan 1, 2024
Chapter contents
530.005Definitions for ORS 530.010 to 530.170 and 530.210 to 530.280 530.010State Board of Forestry authorized to acquire lands; limitations; lands designated as state forests 530.020Title to acquired lands; encumbrances; Attorney General approval of title; cure of defects; recording 530.025Interests in acquired lands; management of lands; sales 530.030Conveyance of county lands to state; consideration; adjustment of delinquent fire patrol liens; contracts concerning removal of timber and disposition of proceeds from sale thereof 530.040Exchange of forestland or timber; reservations; hearing; approval of title; status of lands received 530.050Management of lands acquired; powers of forester; rules 530.053Holiday recreational use; armed forces personnel and veterans 530.055Leasing lands acquired 530.059Procedure for sales of forest products; surety deposit required of bidder 530.060[Repealed by 1957 c.229 §1] 530.061Surety deposit required of successful purchaser 530.065Modifying timber sale contracts 530.070[Repealed by 1957 c.229 §1] 530.075Validation of state acquisition of county land; purposes for which land may be used; disposition of revenue 530.080[Repealed by 1957 c.229 §1] 530.090[Repealed by 1957 c.229 §1] 530.100[Repealed by 1957 c.83 §26] 530.110Distribution of revenues from lands acquired under ORS 530.010 to 530.040 530.115Disposition of certain moneys described in ORS 530.110; disposition of forest product rehabilitation revenues 530.120Account of receipts from lands acquired; annual statement to county 530.130Issuance of revenue bonds to acquire lands 530.140Forest development revenue bonds 530.143Revenue bond refunding 530.147Forest Development Revenue Bond Fund 530.150[Amended by 1957 c.83 §17; 1975 c.614 §18; repealed by 2009 c.831 §19] 530.160[Amended by 1957 c.83 §18; repealed by 2009 c.831 §19] 530.170Disposition of revenues from lands acquired under former statute 530.175Forest Acquisition County Reimbursement Fund 530.180[2009 c.831 §7; repealed by 2011 c.9 §72] 530.181State Forest Acquisition Fund 530.210Definitions for ORS 530.210 to 530.280 530.220Oregon Forest Rehabilitation Act 530.230Issuance of general obligation bonds 530.240Use of proceeds from general obligation bonds 530.250State Forester to rehabilitate state forestlands; assistants, equipment and contracts; rules 530.255Hardwood species for reforestation 530.260[Amended by 1975 c.462 §15; repealed by 1981 c.660 §18] 530.270[Repealed by 1981 c.660 §18] 530.280State Forestry General Obligation Bond Fund 530.290[Repealed by 1991 c.220 §15] 530.300[Amended by 1955 c.115 §3; repealed by 1969 c.428 §5] 530.410[Amended by 1955 c.121 §1; repealed by 1957 c.240 §10] 530.420[Repealed by 1957 c.240 §10] 530.430[Amended by 1953 c.76 §2; 1955 c.121 §2; repealed by 1957 c.240 §10] 530.440[1955 c.121 §3; repealed by 1957 c.240 §10] 530.450Withdrawal from sale of Elliott State Forest 530.460Lands suited for growing forest products to be designated Common School Forest Lands and withdrawn from sale 530.470Determination of lands to be designated Common School Forest Lands 530.480Legal descriptions of lands; resolutions of State Land Board and State Board of Forestry 530.490Management, control and protection of Common School Forest Lands and Elliott State Forest; easements 530.500Authority of State Forester in management, protection, utilization and conservation of lands and waters; rules 530.510Exchanges of land 530.520Use of receipts; manner of paying administrative expenses 530.600Definitions for ORS 530.600 to 530.628 530.602Findings 530.604Community forest authorities 530.606Creation of authority; modification; dissolution 530.608Board of directors of authority; officers; terms; rules 530.610Levy of taxes prohibited 530.612Powers of authority 530.614Authorization to issue bonds or other obligations; method of issuance 530.616Authorization to borrow moneys or to issue, sell and assume bond anticipation notes 530.618Effect of bonds or other obligations on municipality 530.620Loan repayment 530.622Authorities may act jointly; limits on acquisition of forestlands 530.624Assets and income of authority exempt from taxation; exceptions 530.626Earnings in excess of amounts required for authority 530.628Application of laws to authority and to issuance of bonds 530.900[1995 c.347 §4; 1999 c.1051 §107; repealed by 2011 c.597 §118] 530.990Penalties for forest management violations

Chapter 530 — State Forests; Community Forests

ORS 530.624 Assets and income of authority exempt from taxation; exceptions

(1)

A community forest authority created under ORS 530.606 is deemed a municipal corporation performing a public function. An authority, all assets owned by the authority, the income earned by those assets and the interest earned by revenue bonds or other revenue obligations issued by an authority are exempt from taxation in the State of Oregon.

(2)

Notwithstanding subsection (1) of this section:

(a)

A municipality shall determine the extent to which community forestlands acquired or financed by an authority and located within the boundaries of the municipality are subject to property taxation.

(b)

Real and personal property owned by the authority and leased to a third party is subject to property taxation if the property would be subject to taxation if owned by the lessee of the property.

(c)

A district, as defined in ORS 198.010 or 198.180, may elect to continue imposing taxes on property within the district that is acquired or financed by an authority and is otherwise exempt from property taxation under this section without regard to the determination of a municipality under paragraph

(a)

of this subsection.

(3)

Revenue bonds issued by an authority are deemed to be securities issued by a political subdivision of the State of Oregon.

Note: See note under 530.600.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.