2017 ORS 321.152¹
Distribution of tax revenue

(1) Subject to ORS 321.145 (Tax revenue credited to suspense account) (2), moneys remaining in the Department of Revenue’s suspense account referred to in ORS 321.145 (Tax revenue credited to suspense account) on February 10, May 10, August 10 and November 10 of each year shall be transferred to the respective appropriation accounts described in subsections (2) to (5) of this section.

(2) That part of the moneys derived from taxes levied by ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (1) shall be transferred to the Forest Research and Experiment Account described in ORS 321.185 (Forest Research and Experiment Account).

(3) That part of the moneys derived from taxes levied by ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (3) shall be transferred to the State Forestry Department Account referred to in ORS 526.060 (State Forestry Department Account). Notwithstanding ORS 291.238 (Expenditures without allotment prohibited), the moneys transferred to the State Forestry Department Account under this section are appropriated continuously for and shall be used by the State Forester, under the supervision and direction of the State Board of Forestry, for the purposes of administering the Oregon Forest Practices Act and the forest practices monitoring program.

(4) That part of the moneys derived from taxes levied by ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (2) shall be transferred to the Oregon Forest Land Protection Fund described in ORS 477.750 (Oregon Forest Land Protection Fund).

(5) That part of the moneys derived from taxes levied by ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (4) shall be transferred to the subaccount established pursuant to ORS 350.520 (Public University Fund subaccount for professional forestry education). [1985 c.759 §3; 1995 c.507 §2; 1999 c.968 §4; 2003 c.769 §4; 2013 c.639 §4]

Note: 321.152 (Distribution of tax revenue) was added to and made a part of ORS chapter 321 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Chapter 321

Notes of Decisions

Programs administered by Depart­ment of Revenue that allow preferential assess­ment for farm and forestland are not “programs affecting land use” and are not subject to require­ment of statewide goal and local comprehensive plan compliance under ORS 197.180 (State agency planning responsibilities). Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427

Law Review Cita­tions

16 WLR 397 (1979)

1 Legislative Counsel Committee, CHAPTER 321—Timber and Forestland Taxation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors321.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 321, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano321.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.