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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
FOREST PRODUCTS HARVEST TAX
- Section 321.005 - Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600.
- Section 321.010 [Repealed by 1953 c.375 §38]
- Section 321.011 - Policy.
- Section 321.012 - Public to share cost of suppressing forest fires.
- Section 321.015 - Levy of privilege taxes upon harvest of timber for certain purposes; exclusion.
- Section 321.016 [1991 c.919 §28; repealed by 1993 c.657 §6]
- Section 321.017 - Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.
- Section 321.020 [Repealed by 1953 c.375 §38]
- Section 321.025 [1953 c.375 §3; 1959 c.537 §1; 1961 c.242 §1; 1967 c.429 §11; 1977 c.182 §1; 1981 c.321 §1; repealed by 1985 c.759 §40]
- Section 321.027 [1977 c.172 §2; 1979 c.375 §1; 1981 c.348 §1; 1983 c.682 §1; repealed by 1985 c.746 §3 and 1985 c.759 §40]
- Section 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1979 c.375 §2; 1981 c.348 §2; 1983 c.682 §2; 1985 c.759 §7; 1987 c.551 §3; 1989 c.766 §3; 1991 c.881 §3; 1993 c.657 §4; repealed by 1995 c.507 §6]
- Section 321.030 [Repealed by 1953 c.375 §38]
- Section 321.035 - Determination of moneys available in Oregon Forest Land Protection Fund.
- Section 321.037 [1967 c.429 §9; repealed by 1985 c.759 §40]
- Section 321.040 [Repealed by 1953 c.375 §38]
- Section 321.042 [1967 c.429 §10; repealed by 1969 c.524 §15]
- Section 321.045 - Payment of tax; returns; estimated tax; payment.
- Section 321.050 [Repealed by 1953 c.375 §38]
- Section 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]
- Section 321.060 [Repealed by 1953 c.375 §38]
- Section 321.065 [1953 c.375 §8; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.065)]
- Section 321.070 [Repealed by 1953 c.375 §38]
- Section 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]
- Section 321.080 [Repealed by 1953 c.375 §38]
- Section 321.085 [1953 c.375 §10; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
- Section 321.090 [Repealed by 1953 c.375 §38]
- Section 321.092 [1981 c.706 §2; 1985 c.759 §12; renumbered 321.580]
- Section 321.095 [1953 c.375 §11; 1983 c.740 §92; 1985 c.759 §13; renumbered 321.590]
- Section 321.100 [Repealed by 1953 c.375 §38]
- Section 321.105 [1953 c.375 §12; 1985 c.759 §14; renumbered 321.600]
- Section 321.110 [Repealed by 1953 c.375 §38]
- Section 321.115 [1953 c.375 §13; 1961 c.533 §55; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.115)]
- Section 321.120 [Repealed by 1953 c.375 §38]
- Section 321.125 [1953 c.375 §14; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.125)]
- Section 321.126 [1977 c.870 §25 (enacted in lieu of 321.065, 321.115 and 321.125); repealed by 1981 c.706 §16]
- Section 321.130 [Repealed by 1953 c.375 §38]
- Section 321.135 [1953 c.375 §15; 1985 c.759 §15; renumbered 321.609]
- Section 321.140 [Repealed by 1953 c.375 §38]
- Section 321.145 - Tax revenue credited to suspense account; refunds.
- Section 321.150 [Repealed by 1953 c.375 §38]
- Section 321.152 - Distribution of tax revenue.
- Section 321.155 [1953 c.375 §17; repealed by 1957 c.309 §15]
- Section 321.160 [Repealed by 1953 c.375 §38]
- Section 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]
- Section 321.170 [Repealed by 1953 c.375 §38]
- Section 321.175 [1953 c.375 §20; 1965 c.253 §141; repealed by 1967 c.429 §61]
- Section 321.180 [Repealed by 1953 c.375 §38]
- Section 321.185 - Forest Research and Experiment Account; appropriation.
- Section 321.190 [Repealed by 1953 c.375 §38]
- Section 321.195 [1953 c.375 §22; repealed by 1957 c.309 §15]
- Section 321.200 [Repealed by 1953 c.375 §38]
- Section 321.201 - Definition of "forestland" for ORS 321.201 to 321.222.
- Section 321.204 - Legislative findings and declarations.
- Section 321.205 [1953 c.375 §23; repealed by 1961 c.297 §12]
- Section 321.207 - Valuation models; rules.
- Section 321.210 - Proposed specially assessed values; notice; comments; hearing.
- Section 321.213 - Forestland value advisory committee.
- Section 321.215 [1953 c.375 §18; 1957 c.309 §7; 1961 c.297 §7; repealed by 1985 c.759 §40]
- Section 321.216 - Certified specially assessed values.
- Section 321.219 - Appeal of certified specially assessed values; notice; effect of decision modifying values; rules.
- Section 321.222 - Jurisdiction of board of property tax appeals.
- Section 321.225 [1953 c.375 §33; repealed by 1985 c.759 §40]
- Section 321.255 [Formerly 528.010; 1973 c.348 §1; repealed by 1977 c.892 §51]
- Section 321.257 - Definitions for ORS 321.257 to 321.390.
- Section 321.259 - Legislative findings.
- Section 321.260 [Formerly 528.020; repealed by 1977 c.892 §51]
- Section 321.262 - Purposes.
- Section 321.265 [Formerly 528.025; repealed by 1977 c.892 §51]
- Section 321.267 - Lands not eligible for special assessment.
- Section 321.270 [Formerly 528.030; 1973 c.348 §2; repealed by 1977 c.892 §51]
- Section 321.272 - Exemption of timber from property taxation.
- Section 321.273 [1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621 §22b]
- Section 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]
- Section 321.275 [Formerly 528.040; repealed by 1973 c.348 §12]
- Section 321.277 [1977 c.892 §5; repealed by 1993 c.801 §43]
- Section 321.279 [1977 c.892 §50a; repealed by 1983 c.740 §92a]
- Section 321.280 [Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51]
- Section 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]
- Section 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]
- Section 321.285 [Formerly 528.060; 1973 c.348 §4; repealed by 1977 c.892 §51]
- Section 321.287 [1977 c.892 §7; 1979 c.454 §2; 1993 c.653 §§10,10a; repealed by 2003 c.621 §22b]
- Section 321.290 [Formerly 528.070; repealed by 1973 c.348 §5 (321.291 enacted in lieu of 321.290)]
- Section 321.291 [1973 c.348 §6 (enacted in lieu of 321.290); repealed by 1977 c.892 §51]
- Section 321.292 [1977 c.892 §7a; repealed by 1985 c.759 §40]
- Section 321.295 [Formerly 528.080; 1963 c.109 §1; 1967 c.59 §1; 1973 c.348 §7; repealed by 1977 c.892 §51]
- Section 321.297 [1977 c.892 §8; 1979 c.438 §1; 1981 c.623 §7; repealed by 1985 c.759 §40]
- Section 321.299 [1985 c.759 §21b; 1989 c.966 §23; 1991 c.459 §282; 1993 c.801 §11; repealed by 1999 c.1078 §86]
- Section 321.300 [Formerly 528.090; 1967 c.105 §7; repealed by 1977 c.892 §51]
- Section 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]
- Section 321.305 [Formerly 528.095; repealed by 1977 c.892 §51]
- Section 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]
- Section 321.308 [1989 c.1083 §14; repealed by 1993 c.801 §43]
- Section 321.309 [1989 c.1083 §13; 1991 c.162 §10; 1991 c.780 §33; repealed by 1993 c.801 §43]
- Section 321.310 [Formerly 528.100; repealed by 1977 c.892 §51]
- Section 321.311 [1989 c.1083 §15; 1991 c.459 §285; repealed by 1999 c.1078 §85]
- Section 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]
- Section 321.315 [Formerly 528.110; 1967 c.105 §8; repealed by 1977 c.892 §51]
- Section 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]
- Section 321.320 [Formerly 528.115; repealed by 1977 c.892 §51]
- Section 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]
- Section 321.325 [Formerly 528.120; repealed by 1977 c.892 §51]
- Section 321.327 [1977 c.892 §14; 1981 c.706 §11; 1982 s.s.1 c.16 §14; repealed by 1985 c.759 §40]
- Section 321.330 [Formerly 528.140; repealed by 1969 c.595 §17]
- Section 321.332 [1977 c.892 §18; repealed by 1985 c.759 §40]
- Section 321.335 [Formerly 528.150; repealed by 1977 c.892 §51]
- Section 321.337 [1977 c.892 §19; repealed by 1985 c.759 §40]
- Section 321.340 [Formerly 528.160; 1973 c.348 §8; repealed by 1977 c.892 §51]
- Section 321.342 [1977 c.892 §22; repealed by 1985 c.759 §40]
- Section 321.344 [1981 c.706 §4; 1983 c.740 §93; repealed by 1985 c.759 §40]
- Section 321.345 [Formerly 528.170; 1973 c.348 §9; repealed by 1977 c.892 §51]
- Section 321.346 [1981 c.706 §5; 1983 c.696 §15; 1983 c.740 §94; repealed by 1985 c.759 §40]
- Section 321.347 - Land designations; classifications; certain election by landowners.
- Section 321.348 - Assignment of forestland to land classes; change in class.
- Section 321.349 - Valuation of certain forestland at farm use value.
- Section 321.350 [Formerly 528.180; 1973 c.348 §10; repealed by 1977 c.892 §51]
- Section 321.351 [1993 c.801 §21a; 1999 c.21 §51; repealed by 2003 c.621 §22]
- Section 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]
- Section 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]
- Section 321.354 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
- Section 321.355 [Formerly 528.190; 1973 c.348 §11; repealed by 1977 c.892 §51]
- Section 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]
- Section 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]
- Section 321.358 - Application for designation as forestland; special filing date for change in highest and best use; contents; approval.
- Section 321.359 - Removal of designation; appeal from reassessment or denial; requalification.
- Section 321.360 [1963 c.606 §10; 1969 c.595 §15; 1973 c.305 §13; repealed by 1977 c.892 §51]
- Section 321.361 [1983 c.462 §8; repealed by 1991 c.459 §321]
- Section 321.362 - Notation of forestland on tax roll for potential additional tax liability.
- Section 321.363 [1991 c.459 §295a; repealed by 1991 c.459 §295a(2)]
- Section 321.364 [1993 c.5 §4; 1997 c.541 §396; 1999 c.314 §84; repealed by 1999 c.314 §94]
- Section 321.365 [1999 c.1078 §10; 2001 c.860 §11b; repealed by 2003 c.621 §22b]
- Section 321.366 - Date on which disqualification of forestland is effective; timely notice of disqualification required.
- Section 321.367 - Forestland management; effect of failure to manage forestland in accordance with management plan; rules.
- Section 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]
- Section 321.375 [1981 c.428 §3; 1985 c.759 §26; 1991 c.459 §297; 1993 c.270 §72; repealed by 2003 c.621 §22]
- Section 321.377 [1977 c.892 §53; repealed by 1985 c.759 §40]
- Section 321.379 [1989 c.1083 §5; 1993 c.653 §14; 1995 c.350 §3; 1999 c.1078 §27; repealed by 2003 c.621 §22]
- Section 321.381 [1989 c.1083 §6; 1999 c.1078 §72; repealed by 2003 c.621 §22]
- Section 321.390 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
- Section 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]
- Section 321.408 [1993 c.801 §25; 2003 c.621 §29; renumbered 321.808 in 2003]
- Section 321.410 [1961 c.627 §2; 1993 c.801 §23; 2003 c.621 §30; renumbered 321.817 in 2003]
- Section 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]
- Section 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]
- Section 321.421 [1993 c.801 §29; 1999 c.1078 §53; repealed by 2003 c.621 §35b]
- Section 321.425 [1961 c.627 §4; 1977 c.892 §39a; repealed by 1993 c.801 §43]
- Section 321.426 [1991 c.714 §3; 1993 c.801 §39; repealed by 2003 c.621 §35b]
- Section 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]
- Section 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]
- Section 321.434 [1995 c.350 §2; repealed by 2003 c.621 §35]
- Section 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]
- Section 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]
- Section 321.445 [1961 c.627 §8; 1981 c.706 §14; repealed by 1985 c.759 §40]
- Section 321.450 [1961 c.627 §9; 1981 c.706 §15; 1983 c.696 §16; 1983 c.740 §96; repealed by 1985 c.759 §40]
- Section 321.455 [1961 c.627 §10; repealed by 1981 c.706 §16]
- Section 321.460 [1961 c.627 §11; 1977 c.892 §40; repealed by 1985 c.759 §40]
- Section 321.465 [1961 c.627 §12; 1983 c.740 §97; repealed by 1985 c.759 §40]
- Section 321.470 [1961 c.627 §13; 1965 c.6 §13; 1967 c.115 §1; repealed by 1977 c.870 §59]
- Section 321.475 [1961 c.627 §14; repealed by 2003 c.621 §35b]
- Section 321.480 [1961 c.627 §15; repealed by 1985 c.759 §40]
- Section 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]
- Section 321.487 [1999 c.1078 §57; 2001 c.114 §46; 2001 c.509 §5; repealed by 2003 c.621 §37]
- Section 321.490 [1961 c.627 §16(4); 1963 c.86 §3; 1979 c.438 §6; repealed by 1985 c.759 §40]
- Section 321.495 [1961 c.627 §17; repealed by 1971 c.408 §4]
- Section 321.500 [1961 c.627 §18; repealed by 1971 c.408 §4]
- Section 321.505 [1961 c.627 §19; 1963 c.86 §4; repealed by 1971 c.408 §4]
- Section 321.510 [1961 c.627 §20; 1965 c.326 §1; repealed by 1971 c.408 §4]
- Section 321.515 [1961 c.627 §21; 1971 c.408 §3; 1991 c.459 §304; 1993 c.801 §32; repealed by 1999 c.1078 §86]
- Section 321.520 [1961 c.627 §22; repealed by 1999 c.1078 §85]
- Section 321.525 [1961 c.627 §23; 1963 c.86 §5; repealed by 1971 c.408 §4]
- Section 321.530 [1961 c.627 §24; 1967 c.335 §37; repealed by 1971 c.408 §4]
- Section 321.550 - Notice of intent to harvest; rules; effect of failure to file notice; penalty.
- Section 321.560 - Audit of returns; interest and penalties upon failure to file return or pay tax.
- Section 321.570 - Warrant for collection of delinquent taxes.
- Section 321.580 - Effect of failure or refusal to make return.
- Section 321.590 [Formerly 321.095; repealed by 1993 c.801 §43]
- Section 321.600 - Tax as debt; collection; limitation.
- Section 321.605 [1961 c.659 §2; 1963 c.60 §2; 1967 c.543 §1; 1975 c.745 §1; repealed by 1977 c.892 §51]
- Section 321.609 - Enforcement of certain statutes by department; rules.
- Section 321.610 [1961 c.659 §1; repealed by 1977 c.892 §51]
- Section 321.615 [1961 c.659 §3; repealed by 1977 c.892 §51]
- Section 321.617 [Formerly part of 321.620; repealed by 1977 c.892 §51]
- Section 321.618 [Formerly part of 321.620; 1973 c.237 §1; 1977 c.884 §21; 1977 c.892 §54b; renumbered 321.358]
- Section 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]
- Section 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]
- Section 321.621 [Formerly part of 321.620; repealed by 1977 c.892 §51]
- Section 321.622 [1961 c.659 §7(1),(3); repealed by 1977 c.892 §51]
- Section 321.625 [1961 c.659 §6(1); repealed by 1977 c.892 §51]
- Section 321.630 [1961 c.659 §6(2); repealed by 1977 c.892 §51]
- Section 321.635 [1961 c.659 §7(2); repealed by 1977 c.884 §32; 1977 c.892 §51]
- Section 321.640 [1961 c.659 §8; repealed by 1977 c.892 §51]
- Section 321.645 [1961 c.659 §5(1),(2),(3),(4) and (5); repealed by 1977 c.892 §51]
- Section 321.650 [1961 c.659 §5(6); 1975 c.636 §1; repealed by 1977 c.892 §51]
- Section 321.655 [1961 c.659 §5(7),(8); 1967 c.78 §6; repealed by 1977 c.892 §51]
- Section 321.660 [1961 c.659 §5(9); 1965 c.6 §14; 1967 c.78 §7; repealed by 1977 c.892 §51]
- Section 321.665 [1961 c.659 §5(10); 1963 c.60 §3; repealed by 1977 c.892 §51]
- Section 321.670 [1961 c.659 §5(11); repealed by 1977 c.892 §51]
- Section 321.675 [1961 c.659 §5(12); repealed by 1977 c.892 §51]
- Section 321.680 [1961 c.659 §5(13); 1963 c.576 §39; repealed by 1977 c.892 §51]
- Section 321.682 - Confidentiality of reports, returns and appraisal data.
- Section 321.684 - Authority of department to make certain disclosures.
- Section 321.686 - Penalty for violation of ORS 321.682.
- Section 321.700 - Definitions for ORS 321.700 to 321.754.
- Section 321.703 - Legislative findings and declarations.
- Section 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]
- Section 321.706 - Application for small tract forestland qualification; contents; filing deadlines; review; appeal.
- Section 321.709 - Small tract forestland qualification requirements.
- Section 321.710 [1961 c.714 §2; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- Section 321.712 - Circumstances under which notification is required; disqualification for failure to notify.
- Section 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]
- Section 321.716 - Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland.
- Section 321.719 - Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee.
- Section 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]
- Section 321.721 [1975 c.617 §2; repealed by 1991 c.459 §321]
- Section 321.722 - Valuation.
- Section 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]
- Section 321.726 - Severance tax upon harvest from small tract forestland.
- Section 321.727 [1977 c.893 §8; 1997 c.586 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- Section 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]
- Section 321.731 [1991 c.854 §2; repealed by 2001 c.114 §47]
- Section 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]
- Section 321.733 - Severance tax returns.
- Section 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]
- Section 321.737 [1979 c.553 §4b; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- Section 321.740 [1961 c.714 §7; 1967 c.34 §3; repealed by 1991 c.854 §5]
- Section 321.741 - Due dates for severance tax return and payment.
- Section 321.745 [1961 c.714 §8; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- Section 321.746 - Severance tax revenues.
- Section 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]
- Section 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]
- Section 321.751 - Western Oregon Timber Severance Tax Fund; revenue distribution.
- Section 321.754 - Eastern Oregon Timber Severance Tax Fund; revenue distribution.
- Section 321.755 [1961 c.714 §12; 1963 c.576 §40; repealed by 1979 c.553 §11]
- Section 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]
- Section 321.761 [1991 c.459 §311b; repealed by 1991 c.459 §311b(2)]
- Section 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]
- Section 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]
- Section 321.770 [1975 c.617 §5; repealed by 1977 c.893 §19]
- Section 321.795 [1983 c.543 §1; 1991 c.459 §313; 1999 c.314 §42; renumbered 308A.727 in 1999]
- Section 321.805 - Definitions for ORS 321.805 to 321.855.
- Section 321.808 - Purposes.
- Section 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]
- Section 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]
- Section 321.812 [1999 c.1078 §35; 1999 c.1078 §40; 2001 c.860 §8; 2003 c.454 §75; renumbered 321.833 in 2003]
- Section 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]
- Section 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]
- Section 321.816 [1999 c.1078 §43; repealed by 2003 c.621 §63]
- Section 321.817 - Legislative findings.
- Section 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]
- Section 321.821 [1991 c.459 §316b; repealed by 1991 c.459 §316b(2)]
- Section 321.822 [1993 c.5 §6; 1999 c.314 §54; renumbered 321.845 in 2003]
- Section 321.823 [1983 c.462 §12; repealed by 2003 c.621 §63]
- Section 321.824 - Lands not eligible for special assessment.
- Section 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]
- Section 321.829 - Exemption of timber from property taxation.
- Section 321.830 [1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621 §60; renumbered 321.855 in 2003]
- Section 321.833 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
- Section 321.836 [Formerly 321.814; repealed by 2003 c.621 §65]
- Section 321.839 - Application for forestland designation; special filing date for change in highest and best use; contents; approval.
- Section 321.842 - Removal of forestland designation; appeal; requalification.
- Section 321.845 - Date on which disqualification of forestland is effective; timely notice of disqualification required.
- Section 321.848 - Disqualification.
- Section 321.855 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
- Section 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]
- Section 321.955 [Formerly 308.309; 1965 c.412 §1; 1971 c.272 §1; 1975 c.636 §2; repealed by 1977 c.892 §51]
- Section 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]
- Section 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]
- Section 321.990 [Repealed by 1953 c.375 §38]
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