ORS 321.372¹
(Title not available: statute has been repealed or renumbered.)

[1977 c.892 §29; 1979 c.350 §15; 1983 c.462 §16; 1985 c.759 §25; 1991 c.459 §296; repealed by 1999 c.314 §94]


Repealed as of July 1, 2000; but see sec. 94, c. 314, Oregon Laws 1999

Notes of Decisions

Plaintiffs requested disqualifica­tion as forestland in April 1989 in order to parti­tion their land; where parti­tioning was not approved until February 1990, court ruled penalties were correctly added to tax roll in October 1989, pursuant to this sec­tion. Bennett v. Dept. of Rev., 12 OTR 1 (1991)

Assessor may delay in removing forestland designa­tion, but lien created may not be enforced until next tax state­ment is issued and prop­erty taxes are due. Kliewer v. Dept. of Revenue, 15 OTR 139 (2000)

1 Legislative Counsel Committee, CHAPTER 321—Timber and Forestland Taxation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­321.­html (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 321, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­321ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.
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