Oregon Revised Statutes Chapter 321 § 321.349 — Valuation of certain forestland at farm use value
Oregon Revised Statutes Chapter 321 ·
Oregon Code § 321.349·Enacted ·Last updated March 01, 2026
Statute Text
Valuation of certain forestland at farm use value.
(1) Subject to subsection (2) of
this section, land that is changed from farm use special assessment under ORS
308A.050 to 308A.128 to special assessment as forestland under ORS 321.257 to
321.390, at the election of the owner made under rules adopted by the
Department of Revenue, shall not be valued under ORS 308.205, 308.232 and
Plain English Explanation
This Oregon statute addresses Valuation of certain forestland at farm use value. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 321.349
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Valuation of certain forestland at farm use value. Read the full statute text above for details.
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The formal citation is Oregon Code § 321.349. Use this format in legal documents and court filings.
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