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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
Section 321.204 - Legislative findings and declarations.
Universal Citation:
OR Rev Stat § 321.204 (2025)
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The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state. [2001 c.860 §14]
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