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Oregon /
Oregon Revised Statutes Chapter 321
Oregon Revised Statutes Chapter 321
354 sections · Oregon
- § 321.005 — to 321.185 and 321.560 to 321.600
- § 321.012 — Public to share cost of
- § 321.015 — Levy of privilege taxes
- § 321.017 — Levy of additional
- § 321.035 — Determination of moneys
- § 321.045 — Payment of tax; returns;
- § 321.145 — Tax revenue credited to
- § 321.152 — Distribution of tax
- § 321.185 — Forest Research and
- § 321.201 — Definition of forestland
- § 321.204 — Legislative findings
- § 321.207 — Valuation models; rules
- § 321.210 — Proposed specially
- § 321.213 — Forestland value
- § 321.216 — Certified specially
- § 321.219 — Appeal of certified
- § 321.222 — Jurisdiction of board
- § 321.257 — Definitions for ORS 321.257
- § 321.267 — Lands not eligible for
- § 321.272 — Exemption of timber
- § 321.347 — Land designations;
- § 321.348 — Assignment of
- § 321.349 — Valuation of certain
- § 321.354 — Common ownership
- § 321.358 — Application for
- § 321.359 — Removal of designation;
- § 321.362 — Notation of forestland
- § 321.366 — Date on which
- § 321.367 — Forestland management;
- § 321.390 — Land used to grow
- § 321.550 — Notice of intent to
- § 321.560 — Audit of returns;
- § 321.570 — Warrant for collection
- § 321.580 — Effect of failure or
- § 321.600 — Tax as debt;
- § 321.609 — Enforcement of certain
- § 321.682 — Confidentiality of
- § 321.684 — Authority of department
- § 321.686 — Penalty for violation
- § 321.700 — Definitions for ORS 321.700
- § 321.703 — Legislative findings
- § 321.706 — Application for small
- § 321.709 — Small tract forestland
- § 321.712 — Circumstances under
- § 321.716 — Disqualification;
- § 321.719 — Continued qualification
- § 321.726 — Severance tax upon
- § 321.733 — Severance tax returns
- § 321.741 — Due dates for severance
- § 321.746 — Severance tax revenues
- § 321.751 — Western Oregon Timber
- § 321.754 — Eastern Oregon Timber
- § 321.824 — Lands not eligible for
- § 321.829 — Exemption of timber
- § 321.833 — Common ownership
- § 321.839 — Application for
- § 321.842 — Removal of forestland
- § 321.845 — Date on which
- § 321.855 — Land used to grow
- § 321.991 — Penalty
- § 321.005 — Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600
- § 321.010 — [Repealed by 1953 c.375 §38]
- § 321.011 — Policy
- § 321.012 — Public
- § 321.015 — Levy
- § 321.005 — to 321.185 and 321.560 to 321.600
- § 321.016 — [1991 c.919 §28; repealed by 1993
- § 321.017 — Levy
- § 321.015 — (5) and (6)
- § 321.015 — (5) and (6)
- § 321.005 — to 321.185
- § 321.145 — (2), the balance of the additional tax imposed under subsection (1) of
- § 321.020 — [Repealed by 1953 c.375 §38]
- § 321.025 — [1953 c.375 §3; 1959 c.537 §1;
- § 321.027 — [1977 c.172 §2; 1979 c.375 §1;
- § 321.028 — [1977 c.172 §3; 1979 c.375 §2;
- § 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
- § 321.040 — [Repealed by 1953 c.375 §38]
- § 321.042 — [1967 c.429 §10; repealed by 1969
- § 321.045 — Payment of tax; returns; estimated tax; payment
- § 321.015 — shall be due and payable annually, on or before April 15, for the
- § 321.050 — [Repealed by 1953 c.375 §38]
- § 321.055 — [1953 c.375 §7; 1975 c.593 §19;
- § 321.060 — [Repealed by 1953 c.375 §38]
- § 321.065 — [1953 c.375 §8; repealed by 1977
- § 321.070 — [Repealed by 1953 c.375 §38]
- § 321.075 — [1953 c.375 §9; 1981 c.706 §9;
- § 321.080 — [Repealed by 1953 c.375 §38]
- § 321.085 — [1953 c.375 §10; repealed by 1961
- § 321.090 — [Repealed by 1953 c.375 §38]
- § 321.092 — [1981 c.706 §2; 1985 c.759 §12;
- § 321.095 — [1953 c.375 §11; 1983 c.740 §92;
- § 321.100 — [Repealed by 1953 c.375 §38]
- § 321.105 — [1953 c.375 §12; 1985 c.759 §14;
- § 321.110 — [Repealed by 1953 c.375 §38]
- § 321.115 — [1953 c.375 §13; 1961 c.533 §55;
- § 321.120 — [Repealed by 1953 c.375 §38]
- § 321.125 — [1953 c.375 §14; repealed by 1977
- § 321.126 — [1977 c.870 §25 (enacted in lieu
- § 321.130 — [Repealed by 1953 c.375 §38]
- § 321.135 — [1953 c.375 §15; 1985 c.759 §15;
- § 321.140 — [Repealed by 1953 c.375 §38]
- § 321.145 — Tax
- § 321.150 — [Repealed by 1953 c.375 §38]
- § 321.152 — Distribution of tax revenue
- § 321.152 — was added to and made a
- § 321.155 — [1953 c.375 §17; repealed by 1957
- § 321.160 — [Repealed by 1953 c.375 §38]
- § 321.165 — [1953 c.375 §19; 1957 c.309 §5;
- § 321.170 — [Repealed by 1953 c.375 §38]
- § 321.175 — [1953 c.375 §20; 1965 c.253 §141;
- § 321.180 — [Repealed by 1953 c.375 §38]
- § 321.185 — Forest
- § 321.190 — [Repealed by 1953 c.375 §38]
- § 321.195 — [1953 c.375 §22; repealed by 1957
- § 321.200 — [Repealed by 1953 c.375 §38]
- § 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
- § 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;
- § 321.216 — Certified specially assessed values
- § 321.219 — Appeal
- § 321.216 — and before July 1 of the tax year, five or more taxpayers owning in the
- § 321.222 — Jurisdiction of board of property tax appeals
- § 321.225 — [1953 c.375 §33; repealed by 1985
- § 321.255 — [Formerly 528.010; 1973 c.348 §1;
- § 321.257 — Definitions for ORS 321.257 to 321.390
- § 321.259 — Legislative findings
- § 321.260 — [Formerly 528.020; repealed by
- § 321.262 — Purposes
- § 321.265 — [Formerly 528.025; repealed by
- § 321.267 — Lands
- § 321.270 — [Formerly 528.030; 1973 c.348 §2;
- § 321.272 — Exemption of timber from property taxation
- § 321.273 — [1993 c.801 §8; 1999 c.1078 §§21,23;
- § 321.274 — [1989 c.887 §7b; 1991 c.459 §279;
- § 321.275 — [Formerly 528.040; repealed by
- § 321.277 — [1977 c.892 §5; repealed by 1993
- § 321.279 — [1977 c.892 §50a; repealed by 1983
- § 321.280 — [Formerly 528.050; 1973 c.348 §3;
- § 321.282 — [1977 c.892 §6; 1979 c.454 §1;
- § 321.284 — [1989 c.1083 §4; 1991 c.459 §281;
- § 321.285 — [Formerly 528.060; 1973 c.348 §4;
- § 321.287 — [1977 c.892 §7; 1979 c.454 §2;
- § 321.290 — [Formerly 528.070; repealed by
- § 321.291 — [1973 c.348 §6 (enacted in lieu of
- § 321.292 — [1977 c.892 §7a; repealed by 1985
- § 321.295 — [Formerly 528.080; 1963 c.109 §1;
- § 321.297 — [1977 c.892 §8; 1979 c.438 §1;
- § 321.299 — [1985 c.759 §21b; 1989 c.966 §23;
- § 321.300 — [Formerly 528.090; 1967 c.105 §7;
- § 321.302 — [1977 c.892 §9; 1981 s.s. c.3 §144;
- § 321.305 — [Formerly 528.095; repealed by
- § 321.307 — [1977 c.892 §10; 1979 c.438 §7;
- § 321.308 — [1989 c.1083 §14; repealed by 1993
- § 321.309 — [1989 c.1083 §13; 1991 c.162 §10;
- § 321.310 — [Formerly 528.100; repealed by
- § 321.311 — [1989 c.1083 §15; 1991 c.459 §285;
- § 321.312 — [1977 c.892 §11; 1979 c.438 §2;
- § 321.315 — [Formerly 528.110; 1967 c.105 §8;
- § 321.317 — [1977 c.892 §12; 1979 c.438 §3;
- § 321.320 — [Formerly 528.115; repealed by
- § 321.322 — [1977 c.892 §13; 1979 c.454 §3;
- § 321.325 — [Formerly 528.120; repealed by
- § 321.327 — [1977 c.892 §14; 1981 c.706 §11;
- § 321.330 — [Formerly 528.140; repealed by
- § 321.332 — [1977 c.892 §18; repealed by 1985
- § 321.335 — [Formerly 528.150; repealed by
- § 321.337 — [1977 c.892 §19; repealed by 1985
- § 321.340 — [Formerly 528.160; 1973 c.348 §8;
- § 321.342 — [1977 c.892 §22; repealed by 1985
- § 321.344 — [1981 c.706 §4; 1983 c.740 §93;
- § 321.345 — [Formerly 528.170; 1973 c.348 §9;
- § 321.346 — [1981 c.706 §5; 1983 c.696 §15;
- § 321.347 — Land
- § 321.257 — to 321.390 unless it is specifically excluded from the provisions
- § 321.359 — or is no longer land the highest and best use of which is forestland
- § 321.348 — Assignment of forestland to land classes; change in class
- § 321.349 — Valuation of certain forestland at farm use value
- § 321.257 — to 321.390 for the tax year of the change and years thereafter in which
- § 321.350 — [Formerly 528.180; 1973 c.348 §10;
- § 321.351 — [1993 c.801 §21a; 1999 c.21 §51;
- § 321.352 — [1977 c.892 §24; 1979 c.437 §1;
- § 321.353 — [1993 c.801 §§17a,20; 1995 c.79 §174;
- § 321.354 — Common
- § 321.216 — for the applicable land class of the forestland
- § 321.355 — [Formerly 528.190; 1973 c.348 §11;
- § 321.356 — [1999 c.1078 §9; 2001 c.816 §4;
- § 321.357 — [1977 c.892 §24a; 1981 c.804 §92;
- § 321.358 — Application for designation as forestland; special filing date for change in
- § 321.359 — Removal of designation; appeal from reassessment or denial; requalification
- § 321.360 — [1963 c.606 §10; 1969 c.595 §15;
- § 321.361 — [1983 c.462 §8; repealed by 1991
- § 321.362 — Notation of forestland on tax roll for potential additional tax liability
- § 321.363 — [1991 c.459 §295a; repealed by
- § 321.364 — [1993 c.5 §4; 1997 c.541 §396;
- § 321.365 — [1999 c.1078 §10; 2001 c.860 §11b;
- § 321.366 — Date
- § 321.367 — Forestland management; effect of failure to manage forestland in accordance
- § 321.372 — [1977 c.892 §29; 1979 c.350 §15;
- § 321.375 — [1981 c.428 §3; 1985 c.759 §26;
- § 321.377 — [1977 c.892 §53; repealed by 1985
- § 321.379 — [1989 c.1083 §5; 1993 c.653 §14;
- § 321.381 — [1989 c.1083 §6; 1999 c.1078 §72;
- § 321.390 — Land
- § 321.405 — [1961 c.627 §1; 1971 c.654 §7;
- § 321.408 — [1993 c.801 §25; 2003 c.621 §29;
- § 321.410 — [1961 c.627 §2; 1993 c.801 §23;
- § 321.415 — [1961 c.627 §5; 1963 c.60 §1; 1977
- § 321.420 — [1961 c.627 §3; 1963 c.225 §1;
- § 321.421 — [1993 c.801 §29; 1999 c.1078 §53;
- § 321.425 — [1961 c.627 §4; 1977 c.892 §39a;
- § 321.426 — [1991 c.714 §3; 1993 c.801 §39;
- § 321.430 — [1961 c.627 §4a; 1983 c.563 §3;
- § 321.432 — [1987 c.551 §5; 1991 c.459 §302;
- § 321.434 — [1995 c.350 §2; repealed by 2003
- § 321.435 — [1961 c.627 §6; 1963 c.86 §1; 1979
- § 321.440 — [1961 c.627 §7; 1975 c.593 §20;
- § 321.445 — [1961 c.627 §8; 1981 c.706 §14;
- § 321.450 — [1961 c.627 §9; 1981 c.706 §15;
- § 321.455 — [1961 c.627 §10; repealed by 1981
- § 321.460 — [1961 c.627 §11; 1977 c.892 §40;
- § 321.465 — [1961 c.627 §12; 1983 c.740 §97;
- § 321.470 — [1961 c.627 §13; 1965 c.6 §13;
- § 321.475 — [1961 c.627 §14; repealed by 2003
- § 321.480 — [1961 c.627 §15; repealed by 1985
- § 321.485 — [1961 c.627 §16(1),(2),(3) and
- § 321.487 — [1999 c.1078 §57; 2001 c.114 §46;
- § 321.490 — [1961 c.627 §16(4); 1963 c.86 §3;
- § 321.495 — [1961 c.627 §17; repealed by 1971
- § 321.500 — [1961 c.627 §18; repealed by 1971
- § 321.505 — [1961 c.627 §19; 1963 c.86 §4;
- § 321.510 — [1961 c.627 §20; 1965 c.326 §1;
- § 321.515 — [1961 c.627 §21; 1971 c.408 §3;
- § 321.520 — [1961 c.627 §22; repealed by 1999
- § 321.525 — [1961 c.627 §23; 1963 c.86 §5;
- § 321.530 — [1961 c.627 §24; 1967 c.335 §37;
- § 321.550 — Notice
- § 321.560 — Audit
- § 321.560 — to 321.600 or 321.700 to 321.754, or the rules adopted thereunder, a
- § 321.570 — Warrant for collection of delinquent taxes
- § 321.560 — to 321.600 or 321.700 to 321.754, or any portion of the tax, is not
- § 321.580 — Effect
- § 321.005 — to 321.185, 321.560 to 321.600 or 321.700 to 321.754, the Department of
- § 321.590 — [Formerly 321.095; repealed by
- § 321.600 — Tax as
- § 321.560 — to 321.600 or 321.700 to 321.754 constitute a debt due the State of
- § 321.005 — to 321.185, 321.560 to 321.600 or 321.700 to 321.754 shall be
- § 321.605 — [1961 c.659 §2; 1963 c.60 §2; 1967
- § 321.609 — Enforcement of certain statutes by department; rules
- § 321.560 — to 321.600 and 321.700 to 321.754 shall be enforced and the taxes
- § 321.600 — or 321.700 to 321.754, the department may:
- § 321.610 — [1961 c.659 §1; repealed by 1977
- § 321.615 — [1961 c.659 §3; repealed by 1977
- § 321.617 — [Formerly part of 321.620;
- § 321.618 — [Formerly part of 321.620; 1973
- § 321.619 — [Formerly part of 321.620; 1971
- § 321.620 — [1961 c.659 §4; 1965 c.191 §1;
- § 321.621 — [Formerly part of 321.620;
- § 321.622 — [1961 c.659 §7(1),(3); repealed by
- § 321.625 — [1961 c.659 §6(1); repealed by
- § 321.630 — [1961 c.659 §6(2); repealed by
- § 321.635 — [1961 c.659 §7(2); repealed by
- § 321.640 — [1961 c.659 §8; repealed by 1977
- § 321.645 — [1961 c.659 §5(1),(2),(3),(4) and
- § 321.650 — [1961 c.659 §5(6); 1975 c.636 §1;
- § 321.655 — [1961 c.659 §5(7),(8); 1967 c.78 §6;
- § 321.660 — [1961 c.659 §5(9); 1965 c.6 §14;
- § 321.665 — [1961 c.659 §5(10); 1963 c.60 §3;
- § 321.670 — [1961 c.659 §5(11); repealed by
- § 321.675 — [1961 c.659 §5(12); repealed by
- § 321.680 — [1961 c.659 §5(13); 1963 c.576 §39;
- § 321.682 — Confidentiality of reports, returns and appraisal data
- § 321.684 — Authority of department to make certain disclosures
- § 321.682 — to:
- § 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;
- § 321.706 — Application for small tract forestland qualification; contents; filing
- § 321.700 — to 321.754 shall apply to the county assessor of the county in which
- § 321.700 — to 321.754 if the land meets the qualifications for small tract
- § 321.709 — Small
- § 321.710 — [1961 c.714 §2; repealed by 2003
- § 321.712 — Circumstances under which notification is required; disqualification for
- § 321.715 — [1961 c.714 §9; 1975 c.617 §3;
- § 321.716 — Disqualification; requalification under certain circumstances; notice;
- § 321.719 — Continued qualification as small tract forestland following sale or transfer;
- § 321.720 — [1961 c.714 §3; 1969 c.326 §5;
- § 321.721 — [1975 c.617 §2; repealed by 1991
- § 321.722 — Valuation
- § 321.725 — [1961 c.714 §4; 1969 c.326 §1;
- § 321.726 — Severance tax upon harvest from small tract forestland
- § 321.727 — [1977 c.893 §8; 1997 c.586 §6;
- § 321.730 — [1961 c.714 §§6,14; 1967 c.619 §1;
- § 321.731 — [1991 c.854 §2; repealed by 2001
- § 321.732 — [1977 c.893 §12; 1979 c.553 §4;
- § 321.733 — Severance tax returns
- § 321.735 — [1961 c.714 §5; 1963 c.582 §1;
- § 321.737 — [1979 c.553 §4b; repealed by 2003
- § 321.740 — [1961 c.714 §7; 1967 c.34 §3;
- § 321.741 — Due
- § 321.754 — in any calendar year is excused from the payment of the tax but is
- § 321.745 — [1961 c.714 §8; repealed by 2003
- § 321.746 — Severance tax revenues
- § 321.747 — [1983 c.745 §4; 1991 c.459 §310;
- § 321.750 — [1961 c.714 §11; 1963 c.582 §2;
- § 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;
- § 321.760 — [1961 c.714 §10; 1969 c.326 §4;
- § 321.761 — [1991 c.459 §311b; repealed by
- § 321.763 — [2001 c.816 §7; 2003 c.454 §80;
- § 321.765 — [1961 c.714 §13; 1965 c.6 §15;
- § 321.770 — [1975 c.617 §5; repealed by 1977
- § 321.795 — [1983 c.543 §1; 1991 c.459 §313;
- § 321.805 — Definitions for ORS 321.805 to 321.855
- § 321.808 — Purposes
- § 321.201 — to 321.222
- § 321.810 — [1971 c.654 §3; 1981 c.337 §1;
- § 321.811 — [1993 c.801 §§33a,34; 1997 c.541 §404;
- § 321.812 — [1999 c.1078 §35; 1999 c.1078 §40;
- § 321.814 — [1999 c.1078 §42; 2001 c.816 §9;
- § 321.815 — [1971 c.654 §4; 1977 c.884 §24;
- § 321.816 — [1999 c.1078 §43; repealed by 2003
- § 321.817 — Legislative findings
- § 321.820 — [1971 c.654 §5; 1973 c.296 §1;
- § 321.821 — [1991 c.459 §316b; repealed by
- § 321.822 — [1993 c.5 §6; 1999 c.314 §54;
- § 321.823 — [1983 c.462 §12; repealed by 2003
- § 321.824 — Lands
- § 321.805 — to 321.855
- § 321.560 — to 321.600. [Formerly 321.415; 2005 c.94 §107]
- § 321.825 — [1971 c.654 §6; 1977 c.893 §24;
- § 321.829 — Exemption of timber from property taxation
- § 321.830 — [1991 c.714 §8; 1997 c.541 §409;
- § 321.833 — Common
- § 321.836 — [Formerly 321.814; repealed by
- § 321.839 — Application for forestland designation; special filing date for change in
- § 321.842 — Removal of forestland designation; appeal; requalification
- § 321.845 — Date
- § 321.848 — Disqualification
- § 321.855 — Land
- § 321.950 — [1979 c.454 §4; 1982 s.s.1 c.16 §16;
- § 321.955 — [Formerly 308.309; 1965 c.412 §1;
- § 321.960 — [1975 c.617 §4; 1977 c.892 §47;
- § 321.970 — [1983 c.773 §4; 1985 c.607 §4;
- § 321.990 — [Repealed by 1953 c.375 §38]
- § 321.991 — Penalty