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Oregon Revised Statutes (Tax Chapters)

ORS § 321.262

Purposes

Official textoregonlegislature.govlast amended

The purposes of ORS 321.257 to 321.390 are:

# (1)

To impose with respect to forestlands in western Oregon a special assessment program whereby the value of forestland is determined as prescribed in ORS 321.201 to 321.222.

# (2)

To establish a special assessment program as a means of:

# (a)

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

# (b)

Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestlands.

# (c)

Promoting this state’s policy of encouraging forestry and the restocking of forestlands 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.

Amendment history

1977 c.892 §2; 1993 c.801 §4; 2003 c.621 §3; 2017 c.315 §27

Source: view the official text

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In this chapter (40 sections)
  1. 321.180 · [Repealed by 1953 c.375 §38]
  2. 321.185 · Forest Research and Experiment Account; appropriation
  3. 321.190 · [Repealed by 1953 c.375 §38]
  4. 321.195 · [1953 c.375 §22; repealed by 1957 c.309 §15]
  5. 321.200 · [Repealed by 1953 c.375 §38]
  6. 321.201 · Definition of “forestland” for ORS 321.201 to 321.222
  7. 321.204 · Legislative findings and declarations
  8. 321.205 · [1953 c.375 §23; repealed by 1961 c.297 §12]
  9. 321.207 · Valuation models; rules
  10. 321.210 · Proposed specially assessed values; notice; comments; hearing
  11. 321.213 · Forestland value advisory committee
  12. 321.215 · [1953 c.375 §18; 1957 c.309 §7; 1961 c.297 §7; repealed by…
  13. 321.216 · Certified specially assessed values
  14. 321.219 · Appeal of certified specially assessed values; notice; effect…
  15. 321.222 · Jurisdiction of board of property tax appeals
  16. 321.225 · [1953 c.375 §33; repealed by 1985 c.759 §40]
  17. 321.255 · [Formerly 528.010; 1973 c.348 §1; repealed by 1977 c.892 §51]
  18. 321.257 · Definitions for ORS 321.257 to 321.390
  19. 321.259 · Legislative findings
  20. 321.260 · [Formerly 528.020; repealed by 1977 c.892 §51]
  21. 321.262 · Purposes
  22. 321.265 · [Formerly 528.025; repealed by 1977 c.892 §51]
  23. 321.267 · Lands not eligible for special assessment
  24. 321.270 · [Formerly 528.030; 1973 c.348 §2; repealed by 1977 c.892 §51]
  25. 321.272 · Exemption of timber from property taxation
  26. 321.273 · [1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621…
  27. 321.274 · [1989 c.887 §7b; 1991 c.459 §279; 1993 c.801 §38; 2003 c.454…
  28. 321.275 · [Formerly 528.040; repealed by 1973 c.348 §12]
  29. 321.277 · [1977 c.892 §5; repealed by 1993 c.801 §43]
  30. 321.279 · [1977 c.892 §50a; repealed by 1983 c.740 §92a]
  31. 321.280 · [Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51]
  32. 321.282 · [1977 c.892 §6; 1979 c.454 §1; 1983 c.563 §1; 1985 c.759 §19;…
  33. 321.284 · [1989 c.1083 §4; 1991 c.459 §281; 1993 c.653 §9; 1995 c.650…
  34. 321.285 · [Formerly 528.060; 1973 c.348 §4; repealed by 1977 c.892 §51]
  35. 321.287 · [1977 c.892 §7; 1979 c.454 §2; 1993 c.653 §§10,10a; repealed…
  36. 321.290 · [Formerly 528.070; repealed by 1973 c.348 §5 (321.291 enacted…
  37. 321.291 · [1973 c.348 §6 (enacted in lieu of 321.290); repealed by 1977…
  38. 321.292 · [1977 c.892 §7a; repealed by 1985 c.759 §40]
  39. 321.295 · [Formerly 528.080; 1963 c.109 §1; 1967 c.59 §1; 1973 c.348…
  40. 321.297 · [1977 c.892 §8; 1979 c.438 §1; 1981 c.623 §7; repealed by…
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