2015 ORS 321.201¹
Definition of "forestland" for ORS 321.201 to 321.222

As used in ORS 321.201 (Definition of "forestland" for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals), "forestland" means either forestland, as defined in ORS 321.257 (Definitions for ORS 321.257 to 321.390), that is located in western Oregon or forestland, as defined in ORS 321.805 (Definitions for ORS 321.805 to 321.855), that is located in eastern Oregon. [2001 c.860 §13]

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 (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 321, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano321.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.