Oregon Revised Statutes (Tax Chapters)
ORS § 321.201 — Definition of “forestland” for ORS 321.201 to 321.222
As used in ORS 321.201 to 321.222, “forestland” means either forestland, as defined in ORS 321.257, that is located in western Oregon or forestland, as defined in ORS 321.805, that is located in eastern Oregon.
Source: official text