Chapter 321  Timber and Forestland Taxation

Forest Products Harvest Tax

§ 321.005		Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460
§ 321.011		Policy
§ 321.012		Public to share cost of suppressing fires caused by public
§ 321.015		Levy of privilege tax upon harvest of timber for forest research, fire suppression and administering Oregon Forest Practices Act
§ 321.017		Levy of additional privilege tax
§ 321.035		Determination of moneys available in Oregon Forest Land Protection Fund
§ 321.045		Payment of tax
§ 321.145		Tax revenue credited to suspense account

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Forestland Valuation

§ 321.201		Definition of forestland for ORS 321.201 to 321.222
§ 321.204		Legislative findings and declarations
§ 321.207		Valuation models
§ 321.210		Proposed specially assessed values
§ 321.213		Forestland value advisory committee
§ 321.216		Certified specially assessed values
§ 321.219		Appeal of certified specially assessed values
§ 321.222		Jurisdiction of board of property tax appeals

Special Assessment Of Western Oregon Forestland

§ 321.257		Definitions for ORS 321.257 to 321.390
§ 321.259		Legislative findings
§ 321.262		Purposes
§ 321.267		Lands not eligible for special assessment
§ 321.272		Exemption of timber from property taxation
§ 321.347		Land designations
§ 321.348		Assignment of forestland to land classes
§ 321.349		Valuation of certain forestland at farm use value

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Generally

§ 321.550		Notice of intent to harvest
§ 321.560		Audit of returns
§ 321.570		Warrant for collection of delinquent taxes
§ 321.580		Effect of failure or refusal to make return
§ 321.600		Tax as debt
§ 321.609		Enforcement of certain statutes by department
§ 321.682		Confidentiality of reports, returns and appraisal data
§ 321.684		Authority of department to make certain disclosures

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