Oregon Code § 321.824·Enacted ·Last updated March 01, 2026
Statute Text
Lands
not eligible for special assessment.
(1) Lands assessed by the Department of Revenue pursuant to ORS 308.505 to
308.674 or 308.805 to 308.820 may not be assessed under ORS 321.805 to 321.855.
(2) Land used
exclusively for growing cultured Christmas trees may not be assessed under ORS
Plain English Explanation
This Oregon statute addresses Lands
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 321.824
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Lands
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