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 taxes upon harvest of timber for certain purposes
§ 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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