Oregon Revised Statutes Chapter 321 § 321.805 — to 321.855
Oregon Revised Statutes Chapter 321 ·
Oregon Code § 321.805·Enacted ·Last updated March 01, 2026
Statute Text
to 321.855.
(3) Land that is
used to grow hardwood timber, including but not limited to hybrid cottonwood,
may not be assessed under ORS 321.805 to 321.855 if:
(a) The land is
prepared using intensive cultivation methods and is cleared of competing
vegetation for at least three years after tree planting;
(b) The timber is
of a species marketable as fiber for inclusion in the furnish for manufacturing
paper products;
(c) The timber is
harvested on a rotation cycle within 12 years after planting; and
(d) The land and
timber are subject to intensive agricultural practices such as fertilization,
insect and disease control, cultivation and irrigation.
(4) Nothing
contained in ORS 321.805 to 321.855 shall prevent:
(a) The
collection of ad valorem property taxes that became a lien against timber prior
to July 1, 1962.
(b) The
collection of taxes, charges or assessments made pursuant to law for
protection.
(c) The
collection of taxes levied under the provisions of ORS 321.005 to 321.185 and
Plain English Explanation
This Oregon statute addresses to 321.855. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 321.805
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses to 321.855. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 321.805. Use this format in legal documents and court filings.
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