2017 ORS 321.272¹
Exemption of timber from property taxation

All timber in western Oregon shall be exempt from ad valorem property taxation. [1977 c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5]

Notes of Decisions

Where State Land Board sold state land to private company but retained timber and harvest rights, timber sold by Depart­ment of Forestry to private harvester was not exempt from severance tax. Murphy Sales Co. v. Dept. of Rev., 12 OTR 448 (1993), aff’d 319 Or 1, 871 P2d 1013 (1994)

“Land” refers to physical ground, not incorporeal prop­erty rights. Murphy Sales Co. v. Dept. of Rev., 319 Or 1, 871 P2d 1013 (1994)

Tax imposed on harvesting of timber from privately owned land applies regardless of whether land is designated as forestland. Irwin v. Dept. of Revenue, 15 OTR 24 (1999)

Privilege tax on harvesting of timber is not tax on prop­erty for purposes of sec­tion 11b, Article XI, Oregon Constitu­tion. Irwin v. Dept. of Revenue, 15 OTR 24 (1999)

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.