2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
Section 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. [Formerly 321.408; 2017 c.315 §29]
