2015 ORS § 321.808¹

The purposes of ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) are:

(1) To impose with respect to forestland in eastern Oregon a special assessment program whereby the assessed value of forestland is determined as prescribed in ORS 321.201 (Definition of forestland for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals).

(2) To establish a special assessment program as a means of:

(a) Recognizing the findings in ORS 321.817 (Legislative findings) without discriminating in favor of either eastern or western Oregon.

(b) Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber.

(c) Protecting the public welfare by assuring that the citizens of the state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestland.

(d) Promoting the states policy of encouraging forestry and the restocking of forestland to provide present and future benefits by enhancing the water supply, preventing erosion, providing habitat for wildlife, providing scenic and recreational opportunities and providing for needed products. [Formerly 321.408]