Oregon Revised Statutes (Tax Chapters)
ORS § 321.808
Purposes
The purposes of ORS 321.805 to 321.855 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 to 321.222.
# (2)
To establish a special assessment program as a means of:
# (a)
Recognizing the findings in ORS 321.817 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 people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestland.
# (d)
Promoting this state’s 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.
Amendment history
Formerly 321.408; 2017 c.315 §29
Source: view the official text
In this chapter (40 sections)
- 321.732 · [1977 c.893 §12; 1979 c.553 §4; 1991 c.854 §3; repealed by…
- 321.733 · Severance tax returns
- 321.735 · [1961 c.714 §5; 1963 c.582 §1; 1965 c.371 §1; 1967 c.619 §2;…
- 321.737 · [1979 c.553 §4b; repealed by 2003 c.454 §81 and 2003 c.621…
- 321.740 · [1961 c.714 §7; 1967 c.34 §3; repealed by 1991 c.854 §5]
- 321.741 · Due dates for severance tax return and payment
- 321.745 · [1961 c.714 §8; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- 321.746 · Severance tax revenues
- 321.747 · [1983 c.745 §4; 1991 c.459 §310; 1997 c.541 §397a; 1997 c.586…
- 321.750 · [1961 c.714 §11; 1963 c.582 §2; 1965 c.371 §2; 1971 c.684 §3;…
- 321.751 · Western Oregon Timber Severance Tax Fund; revenue distribution
- 321.754 · Eastern Oregon Timber Severance Tax Fund; revenue distribution
- 321.755 · [1961 c.714 §12; 1963 c.576 §40; repealed by 1979 c.553 §11]
- 321.760 · [1961 c.714 §10; 1969 c.326 §4; 1971 c.684 §4; 1975 c.617 §7;…
- 321.761 · [1991 c.459 §311b; repealed by 1991 c.459 §311b(2)]
- 321.763 · [2001 c.816 §7; 2003 c.454 §80; 2003 c.621 §48a; repealed by…
- 321.765 · [1961 c.714 §13; 1965 c.6 §15; 1977 c.870 §60; 1977 c.893…
- 321.770 · [1975 c.617 §5; repealed by 1977 c.893 §19]
- 321.795 · [1983 c.543 §1; 1991 c.459 §313; 1999 c.314 §42; renumbered…
- 321.805 · Definitions for ORS 321.805 to 321.855
- 321.808 · Purposes
- 321.810 · [1971 c.654 §3; 1981 c.337 §1; 1985 c.759 §31; 1991 c.459…
- 321.811 · [1993 c.801 §§33a,34; 1997 c.541 §404; 1999 c.21 §57; 1999…
- 321.812 · [1999 c.1078 §35; 1999 c.1078 §40; 2001 c.860 §8; 2003 c.454…
- 321.814 · [1999 c.1078 §42; 2001 c.816 §9; 2001 c.860 §11; 2003 c.454…
- 321.815 · [1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462…
- 321.816 · [1999 c.1078 §43; repealed by 2003 c.621 §63]
- 321.817 · Legislative findings
- 321.820 · [1971 c.654 §5; 1973 c.296 §1; 1977 c.870 §53; 1977 c.893…
- 321.821 · [1991 c.459 §316b; repealed by 1991 c.459 §316b(2)]
- 321.822 · [1993 c.5 §6; 1999 c.314 §54; renumbered 321.845 in 2003]
- 321.823 · [1983 c.462 §12; repealed by 2003 c.621 §63]
- 321.824 · Lands not eligible for special assessment
- 321.825 · [1971 c.654 §6; 1977 c.893 §24; 1979 c.350 §17; 1981 c.791…
- 321.829 · Exemption of timber from property taxation
- 321.830 · [1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621…
- 321.833 · Common ownership minimum acreage requirements; specially…
- 321.836 · [Formerly 321.814; repealed by 2003 c.621 §65]
- 321.839 · Application for forestland designation; special filing date…
- 321.842 · Removal of forestland designation; appeal; requalification