Oregon Statutes

§ 321.262 — Purposes

Oregon § 321.262
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 321Timber and Forestland Taxation

This text of Oregon § 321.262 (Purposes) 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. § 321.262 (2026).

Text

The purposes of ORS 321.257 to 321.390 are:

(1)To impose with respect to forestlands in western Oregon a special assessment program whereby the value of forestland is determined as prescribed in ORS 321.201 to 321.222.
(2)To establish a special assessment program as a means of:
(a)Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber.
(b)Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestlands.
(c)Promoting this state’s policy of encouraging forestry and the restocking of forestlands to provide present and future benefits by enhancing the water sup

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Related

Patton v. Department of Revenue
18 Or. Tax 111 (Oregon Tax Court, 2005)
26 case citations
Irwin v. Oregon Department of Revenue
15 Or. Tax 24 (Oregon Tax Court, 1999)
2 case citations
Department of Revenue v. Rankin
17 Or. Tax 124 (Oregon Tax Court, 2003)
Miller v. Jackson County Assessor
(Oregon Tax Court, 2012)
Eichorn v. Yamhill County Assessor
(Oregon Tax Court, 2022)

Legislative History

1977 c.892 §2; 1993 c.801 §4; 2003 c.621 §3; 2017 c.315 §27

Nearby Sections

15
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Cite This Page — Counsel Stack

Bluebook (online)
Oregon § 321.262, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/321.262.