Oregon Code — 321
Browse 68 sections in division 321 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 321.005. Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600
- § 321.011. Policy
- § 321.012. Public to share cost of suppressing forest fires
- § 321.015. Levy of privilege taxes upon harvest of timber for certain purposes; exclusion
- § 321.017. Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund
- § 321.035. Determination of moneys available in Oregon Forest Land Protection Fund
- § 321.045. Payment of tax; returns; estimated tax; payment
- § 321.145. Tax revenue credited to suspense account; refunds
- § 321.152. Distribution of tax revenue
- § 321.185. Forest Research and Experiment Account; appropriation
- § 321.201. Definition of forestland for ORS 321.201 to 321.222
- § 321.204. Legislative findings and declarations
- § 321.207. Valuation models; rules
- § 321.210. Proposed specially assessed values; notice; comments; hearing
- § 321.213. Forestland value advisory committee
- § 321.216. Certified specially assessed values
- § 321.219. Appeal of certified specially assessed values; notice; effect of decision modifying values; rules
- § 321.222. Jurisdiction of board of property tax appeals
- § 321.257. Definitions for ORS 321.257 to 321.390
- § 321.259. Legislative findings
- § 321.262. Purposes
- § 321.267. Lands not eligible for special assessment
- § 321.272. Exemption of timber from property taxation
- § 321.347. Land designations; classifications; certain election by landowners
- § 321.348. Assignment of forestland to land classes; change in class
- § 321.349. Valuation of certain forestland at farm use value
- § 321.354. Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners
- § 321.358. Application for designation as forestland; special filing date for change in highest and best use; contents; approval
- § 321.359. Removal of designation; appeal from reassessment or denial; requalification
- § 321.362. Notation of forestland on tax roll for potential additional tax liability
- § 321.366. Date on which disqualification of forestland is effective; timely notice of disqualification required
- § 321.367. Forestland management; effect of failure to manage forestland in accordance with management plan; rules
- § 321.390. Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land
- § 321.550. Notice of intent to harvest; rules; effect of failure to file notice; penalty
- § 321.560. Audit of returns; interest and penalties upon failure to file return or pay tax
- § 321.570. Warrant for collection of delinquent taxes
- § 321.580. Effect of failure or refusal to make return
- § 321.600. Tax as debt; collection; limitation
- § 321.609. Enforcement of certain statutes by department; rules
- § 321.682. Confidentiality of reports, returns and appraisal data
- § 321.684. Authority of department to make certain disclosures
- § 321.686. Penalty for violation of ORS 321.682
- § 321.700. Definitions for ORS 321.700 to 321.754
- § 321.703. Legislative findings and declarations
- § 321.706. Application for small tract forestland qualification; contents; filing deadlines; review; appeal
- § 321.709. Small tract forestland qualification requirements
- § 321.712. Circumstances under which notification is required; disqualification for failure to notify
- § 321.716. Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland
- § 321.719. Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee
- § 321.722. Valuation
- § 321.726. Severance tax upon harvest from small tract forestland
- § 321.733. Severance tax returns
- § 321.741. Due dates for severance tax return and payment
- § 321.746. Severance tax revenues
- § 321.751. Western Oregon Timber Severance Tax Fund; revenue distribution
- § 321.754. Eastern Oregon Timber Severance Tax Fund; revenue distribution
- § 321.805. Definitions for ORS 321.805 to 321.855
- § 321.808. Purposes
- § 321.817. Legislative findings
- § 321.824. Lands not eligible for special assessment
- § 321.829. Exemption of timber from property taxation
- § 321.833. Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners
- § 321.839. Application for forestland designation; special filing date for change in highest and best use; contents; approval
- § 321.842. Removal of forestland designation; appeal; requalification
- § 321.845. Date on which disqualification of forestland is effective; timely notice of disqualification required
- § 321.848. Disqualification
- § 321.855. Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land
- § 321.991. Penalty