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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
Section 321.207 - Valuation models; rules.
Universal Citation:
OR Rev Stat § 321.207 (2025)
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(1) The Department of Revenue by rule shall develop valuation models to be used to value forestland in western Oregon and eastern Oregon.
(2) The valuation models may consider forestland sales, stumpage values, immediate harvest values, log prices or other commercially reasonable factors or data that promote real market value analysis of forestland. [2001 c.860 §15]
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