Oregon Revised Statutes (Tax Chapters)

ORS § 321.005

Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600

Official textoregonlegislature.govlast amended 202513 subsections

As used in ORS 321.005 to 321.185 and 321.560 to 321.600, unless the context requires otherwise:

# (1)

“Consumer Price Index for All Urban Consumers, West Region (All Items)” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.

# (2)

“Forestland” means any land producing forest products.

# (3)

“Forest products” means products from harvested timber, but does not include products from short rotation fiber grown under agricultural conditions as described in ORS 321.267 (3) or 321.824 (3), western juniper or products from harvested western juniper.

# (4)

“Harvest” means the point at which timber that has been cut, severed, or removed for purposes of sale or use is first measured in the ordinary course of business as determined by reference to common practice in the timber industry.

# (5)

“Merchantable stand of timber” means any stand on forestlands containing living or dead timber which is being or can be harvested.

# (6)

“Owner of timber” means any individual or combination of individuals, partnership, firm, corporation or association of whatever nature holding title to harvested timber by virtue of:

# (a)

An instrument of conveyance;

# (b)

The harvesting of the timber; or

# (c)

The harvesting of the timber and payment therefor.

# (7)

“Taxes” means the taxes provided for in ORS 321.015.

# (8)

“Taxpayer” means the owner of timber at time of harvest.

# (9)

“Timber” means all logs which can be measured in board feet and other forest products as determined by department rule.

Amendment history

1953 c.375 §1; 1957 c.309 §3; 1961 c.726 §412; 1965 c.253 §139; 1967 c.429 §38; 1981 c.321 §9; 1983 c.539 §1; 1985 c.759 §5; 1993 c.653 §1; 1995 c.132 §1; 1999 c.631 §2; 2003 c.454 §125; 2003 c.621 §100a; 2025 c.581 §8

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