2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 321

• 321.005 Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460.
• 321.010 [Repealed by 1953 c.375 38]
• 321.011 Policy.
• 321.012 Public to share cost of suppressing fires caused by public.
• 321.015 Levy of privilege tax upon harvest of timber for forest research, fire suppression and administering Oregon Forest Practices Act; exclusion.
• Note: Section 2, chapter 594, Oregon Laws 2011, provides:
• Sec. 2.
• 321.016 [1991 c.919 28; repealed by 1993 c.657 6]
• 321.017 Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.
• 321.020 [Repealed by 1953 c.375 38]
• 321.025 [1953 c.375 3; 1959 c.537 1; 1961 c.242 1; 1967 c.429 11; 1977 c.182 1; 1981 c.321 1; repealed by 1985 c.759 40]
• 321.027 [1977 c.172 2; 1979 c.375 1; 1981 c.348 1; 1983 c.682 1; repealed by 1985 c.746 3 and 1985 c.759 40]
• 321.028 [1977 c.172 3; 1979 c.375 2; 1981 c.348 2; 1983 c.682 2; 1985 c.759 7; 1987 c.551 3; 1989 c.766 3; 1991 c.881 3; 1993 c.657 4; repealed by 1995 c.507 6]
• 321.030 [Repealed by 1953 c.375 38]
• 321.035 Determination of moneys available in Oregon Forest Land Protection Fund.
• 321.037 [1967 c.429 9; repealed by 1985 c.759 40]
• 321.040 [Repealed by 1953 c.375 38]
• 321.042 [1967 c.429 10; repealed by 1969 c.524 15]
• 321.045 Payment of tax; returns; estimated tax; payment.
• 321.050 [Repealed by 1953 c.375 38]
• 321.055 [1953 c.375 7; 1975 c.593 19; 1977 c.870 45; 1981 c.706 8; 1982 s.s.1 c.16 13; 1985 c.759 10; renumbered 321.560]
• 321.060 [Repealed by 1953 c.375 38]
• 321.065 [1953 c.375 8; repealed by 1977 c.870 24 (321.126 enacted in lieu of 321.065)]
• 321.070 [Repealed by 1953 c.375 38]
• 321.075 [1953 c.375 9; 1981 c.706 9; 1983 c.696 14; 1985 c.759 11; 1985 c.761 17; renumbered 321.570]
• 321.080 [Repealed by 1953 c.375 38]
• 321.085 [1953 c.375 10; repealed by 1961 c.573 2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
• 321.090 [Repealed by 1953 c.375 38]
• 321.092 [1981 c.706 2; 1985 c.759 12; renumbered 321.580]
• 321.095 [1953 c.375 11; 1983 c.740 92; 1985 c.759 13; renumbered 321.590]
• 321.100 [Repealed by 1953 c.375 38]
• 321.105 [1953 c.375 12; 1985 c.759 14; renumbered 321.600]
• 321.110 [Repealed by 1953 c.375 38]
• 321.115 [1953 c.375 13; 1961 c.533 55; repealed by 1977 c.870 24 (321.126 enacted in lieu of 321.115)]
• 321.120 [Repealed by 1953 c.375 38]
• 321.125 [1953 c.375 14; repealed by 1977 c.870 24 (321.126 enacted in lieu of 321.125)]
• 321.126 [1977 c.870 25 (enacted in lieu of 321.065, 321.115 and 321.125); repealed by 1981 c.706 16]
• 321.130 [Repealed by 1953 c.375 38]
• 321.135 [1953 c.375 15; 1985 c.759 15; renumbered 321.609]
• 321.140 [Repealed by 1953 c.375 38]
• 321.145 Tax revenue credited to suspense account; refunds.
• 321.150 [Repealed by 1953 c.375 38]
• 321.152 Distribution of tax revenue to Forest Research and Experiment Account, State Forestry Department Account and Oregon Forest Land Protection Fund.
• Note: 321.152 was added to and made a part of ORS chapter 321 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
• 321.155 [1953 c.375 17; repealed by 1957 c.309 15]
• 321.160 [Repealed by 1953 c.375 38]
• 321.165 [1953 c.375 19; 1957 c.309 5; 1961 c.297 5; 1965 c.253 140; 1967 c.429 12; 1981 c.321 11; repealed by 1985 c.759 40]
• 321.170 [Repealed by 1953 c.375 38]
• 321.175 [1953 c.375 20; 1965 c.253 141; repealed by 1967 c.429 61]
• 321.180 [Repealed by 1953 c.375 38]
• 321.185 Forest Research and Experiment Account; appropriation.
• 321.190 [Repealed by 1953 c.375 38]
• 321.195 [1953 c.375 22; repealed by 1957 c.309 15]
• 321.200 [Repealed by 1953 c.375 38] FORESTLAND VALUATION
• 321.201 Definition of forestland for ORS 321.201 to 321.222.
• 321.204 Legislative findings and declarations.
• 321.205 [1953 c.375 23; repealed by 1961 c.297 12]
• 321.207 Valuation models; rules.
• 321.210 Proposed specially assessed values; notice; comments; hearing.
• 321.213 Forestland value advisory committee.
• 321.215 [1953 c.375 18; 1957 c.309 7; 1961 c.297 7; repealed by 1985 c.759 40]
• 321.216 Certified specially assessed values.
• 321.219 Appeal of certified specially assessed values; notice; effect of decision modifying values; rules.
• 321.222 Jurisdiction of board of property tax appeals.
• 321.225 [1953 c.375 33; repealed by 1985 c.759 40]
• 321.255 [Formerly 528.010; 1973 c.348 1; repealed by 1977 c.892 51] SPECIAL ASSESSMENT OF WESTERN OREGON FORESTLAND
• 321.257 Definitions for ORS 321.257 to 321.390.
• 321.259 Legislative findings.
• 321.260 [Formerly 528.020; repealed by 1977 c.892 51]
• 321.262 Purposes.
• 321.265 [Formerly 528.025; repealed by 1977 c.892 51]
• 321.267 Lands not eligible for special assessment.
• 321.270 [Formerly 528.030; 1973 c.348 2; repealed by 1977 c.892 51]
• 321.272 Exemption of timber from property taxation.
• 321.273 [1993 c.801 8; 1999 c.1078 21,23; repealed by 2003 c.621 22b]
• 321.274 [1989 c.887 7b; 1991 c.459 279; 1993 c.801 38; 2003 c.454 114; repealed by 2003 c.621 22b,22c]
• 321.275 [Formerly 528.040; repealed by 1973 c.348 12]
• 321.277 [1977 c.892 5; repealed by 1993 c.801 43]
• 321.279 [1977 c.892 50a; repealed by 1983 c.740 92a]
• 321.280 [Formerly 528.050; 1973 c.348 3; repealed by 1977 c.892 51]
• 321.282 [1977 c.892 6; 1979 c.454 1; 1983 c.563 1; 1985 c.759 19; 1989 c.1083 2; 1991 c.459 280; 1993 c.653 8,8a; 1999 c.1078 25; 2003 c.454 62a; repealed by 2003 c.621 22b,22c]
• 321.284 [1989 c.1083 4; 1991 c.459 281; 1993 c.653 9; 1995 c.650 92; 1999 c.1078 26a; repealed by 2003 c.621 22]
• 321.285 [Formerly 528.060; 1973 c.348 4; repealed by 1977 c.892 51]
• 321.287 [1977 c.892 7; 1979 c.454 2; 1993 c.653 10,10a; repealed by 2003 c.621 22b]
• 321.290 [Formerly 528.070; repealed by 1973 c.348 5 (321.291 enacted in lieu of 321.290)]
• 321.291 [1973 c.348 6 (enacted in lieu of 321.290); repealed by 1977 c.892 51]
• 321.292 [1977 c.892 7a; repealed by 1985 c.759 40]
• 321.295 [Formerly 528.080; 1963 c.109 1; 1967 c.59 1; 1973 c.348 7; repealed by 1977 c.892 51]
• 321.297 [1977 c.892 8; 1979 c.438 1; 1981 c.623 7; repealed by 1985 c.759 40]
• 321.299 [1985 c.759 21b; 1989 c.966 23; 1991 c.459 282; 1993 c.801 11; repealed by 1999 c.1078 86]
• 321.300 [Formerly 528.090; 1967 c.105 7; repealed by 1977 c.892 51]
• 321.302 [1977 c.892 9; 1981 s.s. c.3 144; 1983 c.763 25; 1985 c.759 21; repealed by 1991 c.459 321]
• 321.305 [Formerly 528.095; repealed by 1977 c.892 51]
• 321.307 [1977 c.892 10; 1979 c.438 7; 1981 c.623 9; 1985 c.759 22; 1989 c.966 24; 1989 c.1083 16; 1991 c.854 6; 1993 c.653 1a; 1993 c.801 12; 1995 c.143 1; 1997 c.586 1; 1999 c.968 6; 1999 c.1078 29; 2001 c.816 1; 2001 c.860 11a; 2003 c.454 63; 2003 c.621 6a; repealed by 2003 c.621 26]
• 321.308 [1989 c.1083 14; repealed by 1993 c.801 43]
• 321.309 [1989 c.1083 13; 1991 c.162 10; 1991 c.780 33; repealed by 1993 c.801 43]
• 321.310 [Formerly 528.100; repealed by 1977 c.892 51]
• 321.311 [1989 c.1083 15; 1991 c.459 285; repealed by 1999 c.1078 85]
• 321.312 [1977 c.892 11; 1979 c.438 2; 1985 c.759 23; 1991 c.459 286; 1993 c.801 13; 1999 c.1078 30; 2001 c.509 4; repealed by 2003 c.621 26]
• 321.315 [Formerly 528.110; 1967 c.105 8; repealed by 1977 c.892 51]
• 321.317 [1977 c.892 12; 1979 c.438 3; 1981 c.677 1; 1981 c.804 90; 1983 s.s. c.5 23; 1985 c.613 15; 1985 c.759 24; 1991 c.459 287; 1991 c.780 19; 1993 c.801 14; repealed by 1999 c.1078 85]
• 321.320 [Formerly 528.115; repealed by 1977 c.892 51]
• 321.322 [1977 c.892 13; 1979 c.454 3; 1981 c.706 10; 1989 c.588 3; 1991 c.459 288; 1993 c.653 11; 1993 c.801 15; repealed by 2003 c.621 22b]
• 321.325 [Formerly 528.120; repealed by 1977 c.892 51]
• 321.327 [1977 c.892 14; 1981 c.706 11; 1982 s.s.1 c.16 14; repealed by 1985 c.759 40]
• 321.330 [Formerly 528.140; repealed by 1969 c.595 17]
• 321.332 [1977 c.892 18; repealed by 1985 c.759 40]
• 321.335 [Formerly 528.150; repealed by 1977 c.892 51]
• 321.337 [1977 c.892 19; repealed by 1985 c.759 40]
• 321.340 [Formerly 528.160; 1973 c.348 8; repealed by 1977 c.892 51]
• 321.342 [1977 c.892 22; repealed by 1985 c.759 40]
• 321.344 [1981 c.706 4; 1983 c.740 93; repealed by 1985 c.759 40]
• 321.345 [Formerly 528.170; 1973 c.348 9; repealed by 1977 c.892 51]
• 321.346 [1981 c.706 5; 1983 c.696 15; 1983 c.740 94; repealed by 1985 c.759 40]
• 321.347 Land designations; classifications; certain election by landowners.
• 321.348 Assignment of forestland to land classes; change in class.
• 321.349 Valuation of certain forestland at farm use value.
• 321.350 [Formerly 528.180; 1973 c.348 10; repealed by 1977 c.892 51]
• 321.351 [1993 c.801 21a; 1999 c.21 51; repealed by 2003 c.621 22]
• 321.352 [1977 c.892 24; 1979 c.437 1; 1981 c.428 1; 1981 c.804 91; 1985 c.613 16; 1991 c.459 291; 1993 c.270 65; 1993 c.653 12; 1993 c.801 18; 1995 c.650 93; 1999 c.21 52; repealed by 2003 c.621 22b]
• 321.353 [1993 c.801 17a,20; 1995 c.79 174; 1997 c.541 391; 1999 c.19 7; 1999 c.21 53; 1999 c.1078 14; 2001 c.816 3; 2001 c.860 1; 2003 c.454 65; repealed by 2003 c.621 22b,22c]
• 321.354 Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
• 321.355 [Formerly 528.190; 1973 c.348 11; repealed by 1977 c.892 51]
• 321.356 [1999 c.1078 9; 2001 c.816 4; 2001 c.860 5; 2003 c.454 71; 2003 c.621 16; repealed by 2003 c.621 24]
• 321.357 [1977 c.892 24a; 1981 c.804 92; 1991 c.459 292; 1993 c.801 21; 1995 c.79 175; repealed by 1999 c.19 12]
• 321.358 Application for designation as forestland; special filing date for change in highest and best use; contents; approval.
• 321.359 Removal of designation; appeal from reassessment or denial; requalification.
• 321.360 [1963 c.606 10; 1969 c.595 15; 1973 c.305 13; repealed by 1977 c.892 51]
• 321.361 [1983 c.462 8; repealed by 1991 c.459 321]
• 321.362 Notation of forestland on tax roll for potential additional tax liability.
• 321.363 [1991 c.459 295a; repealed by 1991 c.459 295a(2)]
• 321.364 [1993 c.5 4; 1997 c.541 396; 1999 c.314 84; repealed by 1999 c.314 94]
• 321.365 [1999 c.1078 10; 2001 c.860 11b; repealed by 2003 c.621 22b]
• 321.366 Date on which removal of forestland designation is effective; notice of removal.
• 321.367 Forestland management; effect of failure to manage forestland in accordance with management plan; rules.
• 321.372 [1977 c.892 29; 1979 c.350 15; 1983 c.462 16; 1985 c.759 25; 1991 c.459 296; repealed by 1999 c.314 94]
• 321.375 [1981 c.428 3; 1985 c.759 26; 1991 c.459 297; 1993 c.270 72; repealed by 2003 c.621 22]
• 321.377 [1977 c.892 53; repealed by 1985 c.759 40]
• 321.379 [1989 c.1083 5; 1993 c.653 14; 1995 c.350 3; 1999 c.1078 27; repealed by 2003 c.621 22]
• 321.381 [1989 c.1083 6; 1999 c.1078 72; repealed by 2003 c.621 22]
• 321.390 Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
• 321.405 [1961 c.627 1; 1971 c.654 7; 1983 c.539 3; 1985 c.759 27; 1993 c.653 15; 1993 c.801 22; 1999 c.631 3; repealed by 2003 c.621 35b]
• 321.408 [1993 c.801 25; 2003 c.621 29; renumbered 321.808 in 2003]
• 321.410 [1961 c.627 2; 1993 c.801 23; 2003 c.621 30; renumbered 321.817 in 2003]
• 321.415 [1961 c.627 5; 1963 c.60 1; 1977 c.892 39; 1983 c.657 3; 1991 c.714 1; 1993 c.801 26; 1995 c.79 176; 1997 c.154 52; 1999 c.1078 49; 2001 c.46 2; 2001 c.114 45; 2003 c.454 112; 2003 c.621 31; renumbered 321.824 in 2003]
• 321.420 [1961 c.627 3; 1963 c.225 1; 1971 c.654 8; 1993 c.801 27; 1999 c.19 8; 1999 c.1078 51; 2003 c.621 32; renumbered 321.829 in 2003]
• 321.421 [1993 c.801 29; 1999 c.1078 53; repealed by 2003 c.621 35b]
• 321.425 [1961 c.627 4; 1977 c.892 39a; repealed by 1993 c.801 43]
• 321.426 [1991 c.714 3; 1993 c.801 39; repealed by 2003 c.621 35b]
• 321.430 [1961 c.627 4a; 1983 c.563 3; 1985 c.761 19; 1993 c.98 15; 1993 c.653 17; 1993 c.801 30; 1995 c.350 4; repealed by 2003 c.621 35b]
• 321.432 [1987 c.551 5; 1991 c.459 302; 1993 c.801 31; 2003 c.454 71a; repealed by 2003 c.621 35b,35c]
• 321.434 [1995 c.350 2; repealed by 2003 c.621 35]
• 321.435 [1961 c.627 6; 1963 c.86 1; 1979 c.454 6; 1981 c.706 12; 1989 c.588 2; 1991 c.459 303; 1993 c.653 18; repealed by 2003 c.621 35b]
• 321.440 [1961 c.627 7; 1975 c.593 20; 1977 c.870 49; 1981 c.706 13; 1982 s.s.1 c.16 15; 1983 c.563 4; repealed by 1985 c.759 40]
• 321.445 [1961 c.627 8; 1981 c.706 14; repealed by 1985 c.759 40]
• 321.450 [1961 c.627 9; 1981 c.706 15; 1983 c.696 16; 1983 c.740 96; repealed by 1985 c.759 40]
• 321.455 [1961 c.627 10; repealed by 1981 c.706 16]
• 321.460 [1961 c.627 11; 1977 c.892 40; repealed by 1985 c.759 40]
• 321.465 [1961 c.627 12; 1983 c.740 97; repealed by 1985 c.759 40]
• 321.470 [1961 c.627 13; 1965 c.6 13; 1967 c.115 1; repealed by 1977 c.870 59]
• 321.475 [1961 c.627 14; repealed by 2003 c.621 35b]
• 321.480 [1961 c.627 15; repealed by 1985 c.759 40]
• 321.485 [1961 c.627 16(1),(2),(3) and (5); 1963 c.86 2; 1971 c.408 2; 1981 c.623 8; 1985 c.759 28; 1989 c.966 25; 1993 c.801 40; 1997 c.586 2; 1999 c.19 10; 1999 c.1078 55; 2003 c.454 72; 2003 c.621 34; 2005 c.94 104; repealed by 2003 c.621 37]
• 321.487 [1999 c.1078 57; 2001 c.114 46; 2001 c.509 5; repealed by 2003 c.621 37]
• 321.490 [1961 c.627 16(4); 1963 c.86 3; 1979 c.438 6; repealed by 1985 c.759 40]
• 321.495 [1961 c.627 17; repealed by 1971 c.408 4]
• 321.500 [1961 c.627 18; repealed by 1971 c.408 4]
• 321.505 [1961 c.627 19; 1963 c.86 4; repealed by 1971 c.408 4]
• 321.510 [1961 c.627 20; 1965 c.326 1; repealed by 1971 c.408 4]
• 321.515 [1961 c.627 21; 1971 c.408 3; 1991 c.459 304; 1993 c.801 32; repealed by 1999 c.1078 86]
• 321.520 [1961 c.627 22; repealed by 1999 c.1078 85]
• 321.525 [1961 c.627 23; 1963 c.86 5; repealed by 1971 c.408 4]
• 321.530 [1961 c.627 24; 1967 c.335 37; repealed by 1971 c.408 4] GENERALLY
• 321.550 Notice of intent to harvest; rules; effect of failure to file notice.
• 321.560 Audit of returns; interest and penalties upon failure to file return or pay tax.
• 321.570 Warrant for collection of delinquent taxes.
• 321.580 Effect of failure or refusal to make return.
• 321.590 [Formerly 321.095; repealed by 1993 c.801 43]
• 321.600 Tax as debt; collection; limitation.
• 321.605 [1961 c.659 2; 1963 c.60 2; 1967 c.543 1; 1975 c.745 1; repealed by 1977 c.892 51]
• 321.609 Enforcement of certain statutes by department; rules.
• 321.610 [1961 c.659 1; repealed by 1977 c.892 51]
• 321.615 [1961 c.659 3; repealed by 1977 c.892 51]
• 321.617 [Formerly part of 321.620; repealed by 1977 c.892 51]
• 321.618 [Formerly part of 321.620; 1973 c.237 1; 1977 c.884 21; 1977 c.892 54b; renumbered 321.358]
• 321.619 [Formerly part of 321.620; 1971 c.684 5; 1977 c.870 50; 1977 c.892 27; 1977 c.893 20c; renumbered 321.359]
• 321.620 [1961 c.659 4; 1965 c.191 1; 1967 c.93 4; 1967 c.543 2; renumbered 321.617, 321.618, 321.619 and 321.621]
• 321.621 [Formerly part of 321.620; repealed by 1977 c.892 51]
• 321.622 [1961 c.659 7(1),(3); repealed by 1977 c.892 51]
• 321.625 [1961 c.659 6(1); repealed by 1977 c.892 51]
• 321.630 [1961 c.659 6(2); repealed by 1977 c.892 51]
• 321.635 [1961 c.659 7(2); repealed by 1977 c.884 32; 1977 c.892 51]
• 321.640 [1961 c.659 8; repealed by 1977 c.892 51]
• 321.645 [1961 c.659 5(1),(2),(3),(4) and (5); repealed by 1977 c.892 51]
• 321.650 [1961 c.659 5(6); 1975 c.636 1; repealed by 1977 c.892 51]
• 321.655 [1961 c.659 5(7),(8); 1967 c.78 6; repealed by 1977 c.892 51]
• 321.660 [1961 c.659 5(9); 1965 c.6 14; 1967 c.78 7; repealed by 1977 c.892 51]
• 321.665 [1961 c.659 5(10); 1963 c.60 3; repealed by 1977 c.892 51]
• 321.670 [1961 c.659 5(11); repealed by 1977 c.892 51]
• 321.675 [1961 c.659 5(12); repealed by 1977 c.892 51]
• 321.680 [1961 c.659 5(13); 1963 c.576 39; repealed by 1977 c.892 51]
• 321.682 Confidentiality of reports, returns and appraisal data.
• 321.684 Authority of department to make certain disclosures.
• 321.686 Penalty for violation of ORS 321.682.
• 321.700 Definitions for ORS 321.700 to 321.754.
• 321.703 Legislative findings and declarations.
• 321.705 [1961 c.714 1; 1977 c.892 41; 1977 c.893 1a; 1979 c.553 1; 1997 c.586 3; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.706 Application for small tract forestland qualification; contents; filing deadlines; review; appeal.
• 321.709 Small tract forestland qualification requirements.
• 321.710 [1961 c.714 2; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.712 Circumstances under which notification is required; disqualification for failure to notify.
• 321.715 [1961 c.714 9; 1975 c.617 3; 1997 c.541 400; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.716 Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland.
• 321.719 Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee.
• 321.720 [1961 c.714 3; 1969 c.326 5; 1975 c.617 1; 1977 c.892 42; 1977 c.893 3; 1979 c.787 1; 1985 c.157 2; 1991 c.459 307; 1997 c.541 397; 1997 c.586 4; 2001 c.816 5; 2001 c.860 6; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.721 [1975 c.617 2; repealed by 1991 c.459 321]
• 321.722 Valuation.
• 321.725 [1961 c.714 4; 1969 c.326 1; 1971 c.684 1; 1975 c.617 6; 1977 c.893 6; 1979 c.553 2; 1983 c.745 1; 1997 c.586 5; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.726 Severance tax upon harvest from small tract forestland.
• 321.727 [1977 c.893 8; 1997 c.586 6; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.730 [1961 c.714 6,14; 1967 c.619 1; 1969 c.326 2; 1971 c.684 2; 1977 c.893 9; 1979 c.553 3; 1985 c.157 3; 1991 c.459 308; 1991 c.854 1; 1997 c.541 402; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.731 [1991 c.854 2; repealed by 2001 c.114 47]
• 321.732 [1977 c.893 12; 1979 c.553 4; 1991 c.854 3; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.733 Severance tax returns.
• 321.735 [1961 c.714 5; 1963 c.582 1; 1965 c.371 1; 1967 c.619 2; 1969 c.326 3; repealed by 1979 c.553 11]
• 321.737 [1979 c.553 4b; repealed by 2003 c.454 81 and 2003 c.621 49]
• 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 7; repealed by 2003 c.454 81 and 2003 c.621 49]
• 321.750 [1961 c.714 11; 1963 c.582 2; 1965 c.371 2; 1971 c.684 3; 1977 c.892 43; repealed by 1979 c.553 11]
• 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; 1977 c.892 44; 1977 c.893 10a; 1979 c.350 16; 1979 c.553 5a; 1981 c.419 8; 1981 c.791 11; 1983 c.745 2; 1985 c.157 1; 1991 c.459 311; 1991 c.854 4; 1993 c.801 42; 1995 c.79 177; 1997 c.586 8; 1999 c.314 69; repealed by 2003 c.454 81 and 2003 c.621 49]
• 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 2003 c.454 83 and 2003 c.621 51]
• 321.765 [1961 c.714 13; 1965 c.6 15; 1977 c.870 60; 1977 c.893 13a; 1979 c.553 6; 1991 c.459 312; 1997 c.541 401; repealed by 2003 c.454 81 and 2003 c.621 49]
• 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 308A.727 in 1999] SPECIAL ASSESSMENT OF EASTERN OREGON FORESTLAND
• 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.459 314; 1993 c.270 66; 1993 c.653 19; 1993 c.801 35; 1995 c.650 97; 1999 c.21 56; 1999 c.314 70; repealed by 2003 c.621 63]
• 321.811 [1993 c.801 33a,34; 1997 c.541 404; 1999 c.21 57; 1999 c.314 71; 1999 c.1078 46; 2001 c.816 8; 2001 c.860 7; 2003 c.454 74; repealed by 2003 c.621 63]
• 321.812 [1999 c.1078 35; 1999 c.1078 40; 2001 c.860 8; 2003 c.454 75; renumbered 321.833 in 2003]
• 321.814 [1999 c.1078 42; 2001 c.816 9; 2001 c.860 11; 2003 c.454 79; 2003 c.621 58; renumbered 321.836 in 2003]
• 321.815 [1971 c.654 4; 1977 c.884 24; 1981 c.804 94; 1983 c.462 9; 1983 c.657 1; 1991 c.459 315; 1993 c.801 35a; 1997 c.541 408,408a; 1999 c.314 93; 1999 c.1078 76; 2003 c.621 59; renumbered 321.839 in 2003]
• 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 21a; 1983 c.462 10; 1983 c.563 5; 1987 c.158 54; 1991 c.459 316; 1995 c.650 98; 1999 c.314 53; renumbered 321.842 in 2003]
• 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 6; 1983 c.462 17; 1991 c.459 317; 1999 c.314 85; renumbered 321.848 in 2003]
• 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 60; renumbered 321.855 in 2003]
• 321.833 Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
• 321.836 [Formerly 321.814; repealed by 2003 c.621 65]
• 321.839 Application for forestland designation; special filing date for change in highest and best use; contents; approval.
• 321.842 Removal of forestland designation; appeal; requalification.
• 321.845 Disqualification of land no longer forestland to occur only if assessor mails notice before August 15.
• 321.848 Disqualification.
• 321.855 Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
• 321.950 [1979 c.454 4; 1982 s.s.1 c.16 16; 1987 c.551 6; 1991 c.459 318; 1993 c.653 20,20a; 1999 c.1078 64; repealed by 2003 c.621 22b]
• 321.955 [Formerly 308.309; 1965 c.412 1; 1971 c.272 1; 1975 c.636 2; repealed by 1977 c.892 51]
• 321.960 [1975 c.617 4; 1977 c.892 47; 1979 c.553 7; 1981 c.419 1; 1981 c.791 9; 1985 c.607 3; 1991 c.459 319; 1993 c.270 66a; 1997 c.586 9; repealed by 1999 c.314 94]
• 321.970 [1983 c.773 4; 1985 c.607 4; 1989 c.904 33; 1991 c.459 320; 1997 c.217 1; repealed by 1999 c.314 94] PENALTY
• 321.990 [Repealed by 1953 c.375 38]
• 321.991 Penalty.