Oregon Statutes

§ 321.272 — Exemption of timber from property taxation

Oregon § 321.272
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 321Timber and Forestland Taxation

This text of Oregon § 321.272 (Exemption of timber from property taxation) 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. § 321.272 (2026).

Text

All timber in western Oregon shall be exempt from ad valorem property taxation.

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Related

Patton v. Department of Revenue
18 Or. Tax 256 (Oregon Tax Court, 2005)
24 case citations
Mt. Sexton Properties, Inc. v. Department of Revenue
760 P.2d 1320 (Oregon Supreme Court, 1988)
4 case citations
Acf Industries, Inc. v. Department Of Revenue Of The State Of Oregon
961 F.2d 813 (Ninth Circuit, 1992)
3 case citations
Irwin v. Oregon Department of Revenue
15 Or. Tax 24 (Oregon Tax Court, 1999)
2 case citations
Murphy Sales Co. v. Department of Revenue
871 P.2d 1013 (Oregon Supreme Court, 1994)
1 case citations
ACF Industries, Inc. v. Department of Revenue of Oregon
961 F.2d 813 (Ninth Circuit, 1992)
1 case citations
Miller v. Jackson County Assessor
(Oregon Tax Court, 2012)
Myers v. Marion County Assessor
16 Or. Tax 274 (Oregon Tax Court, 2000)

Legislative History

1977 c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5

Nearby Sections

15
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Bluebook (online)
Oregon § 321.272, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/321.272.