2007 ORS 321.765¹
(Title not available: statute has been repealed or renumbered.)

[1961 c.714 §13; 1965 c.6 §15; 1977 c.870 §60; 1977 c.893 §13a; 1979 c.553 §6; 1991 c.459 §312; 1997 c.541 §401; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Note

Repealed as of November 26, 2003; but see sec. 82, c. 454, Oregon Laws 2003

Notes of Decisions

Taxpayers are not re­quired to bring their ap­peals from the county assessor's adjust­ment tax computa­tions to the State Board of Forestry. Thompson v. Dept. of Rev., 276 Or 371, 554 P2d 510 (1976)

The ap­peal from the county assessor's adjust­ment tax computa­tion was properly brought before the Depart­ment of Revenue under ORS 306.520. Thompson v. Dept. of Rev., 276 Or 371, 554 P2d 510 (1976)

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.