Oregon § 321.259 Legislative findings

Oregon Statutes

§ 321.259 — Legislative findings

Oregon § 321.259

Vol.8

Title 29Revenue and Taxation

Ch. 321Timber and Forestland Taxation

This text of Oregon § 321.259 (Legislative findings) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 321.259 (2026).

Text

The Legislative Assembly finds that:

(1)Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital.

(2)The interests of this state, its residents and its future residents are best served by sustained yield practices and taxing policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize employment levels, prevent large population shifts and encourage millage of timber products within Oregon.

(3)Timber on private lands managed on a sustained yield basis should be treated as a crop and not taxed as real property.

(4)Forestland should be taxed based on the value of the forestland in timber production.

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The Legislative Assembly finds that:
(1) Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital.
(2) The interests of this state, its residents and its future residents are best served by sustained yield practices and taxing policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize employment levels, prevent large population shifts and encourage millage of timber products within Oregon.
(3) Timber on private lands managed on a sustained yield basis should be treated as a crop and not taxed as real property.
(4) Forestland should be taxed based on the value of the forestland in timber production.