Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 321.005

Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600

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      321.005 Definitions for ORS 321.005 to 321.185 and 321.560 to 321.600. As used in ORS 321.005 to 321.185 and 321.560 to 321.600, unless the context requires otherwise:

      (1) “Consumer Price Index for All Urban Consumers, West Region (All Items)” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.

      (2) “Forestland” means any land producing forest products.

      (3) “Forest products” means products from harvested timber, but does not include products from short rotation fiber grown under agricultural conditions as described in ORS 321.267 (3) or 321.824 (3), western juniper or products from harvested western juniper.

      (4) “Harvest” means the point at which timber that has been cut, severed, or removed for purposes of sale or use is first measured in the ordinary course of business as determined by reference to common practice in the timber industry.

      (5) “Merchantable stand of timber” means any stand on forestlands containing living or dead timber which is being or can be harvested.

      (6) “Owner of timber” means any individual or combination of individuals, partnership, firm, corporation or association of whatever nature holding title to harvested timber by virtue of:

      (a) An instrument of conveyance;

      (b) The harvesting of the timber; or

      (c) The harvesting of the timber and payment therefor.

      (7) “Taxes” means the taxes provided for in ORS 321.015.

      (8) “Taxpayer” means the owner of timber at time of harvest.

      (9) “Timber” means all logs which can be measured in board feet and other forest products as determined by department rule. [1953 c.375 §1; 1957 c.309 §3; 1961 c.726 §412; 1965 c.253 §139; 1967 c.429 §38; 1981 c.321 §9; 1983 c.539 §1; 1985 c.759 §5; 1993 c.653 §1; 1995 c.132 §1; 1999 c.631 §2; 2003 c.454 §125; 2003 c.621 §100a; 2025 c.581 §8]

 

      321.010 [Repealed by 1953 c.375 §38]

Notes of Decisions
Cited in 8 cases, 1959–2017 · leading case: Perkins v. Dept. of Rev.
Sort: Relevance Newest Treatment
Perkins v. Dept. of Rev. (2017) ortc · cites it 2× “600 (1993) provides: “All taxes, interest and penalties due and unpaid under ORS 321.005 to 321.185, 321.257 to 321.”
Patton v. Department of Revenue (2005) ortc · cites it 2× “provides: “The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, liens, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, shall apply…”
Glerum v. Roberts (1989) or · cites it 2× “’ ” See ORS 321.005(12). *28 What seems apparent in comparing the definitions of the two words is that “timber” has a much broader meaning than “logs.”
Thomas Creek Lumber & Log Co. v. Department of Revenue (2008) or “390, 1 and the Forest Harvest Privilege Tax, ORS 321.005 to 321.185 (collectively, timber taxes).”
Sproul v. State Tax Commission (1963) or · cites it 3× “different logging conditions and circumstances in each necessitate varied forest practices in the disposal of forest slashings and debris; and that, therefore, in order to give recognition to such differences and their effect on the accomplishment of the public policy stated in…”
Pope & Talbot, Inc. v. State Tax Commission (1959) or “This is the meaning described in ORS 321.005(12) which reads as follows: “ ‘Taxpayer’ means any individual, partnership, corporation or association of whatever nature, owning the harvested forest products at the time of harvesting, or acquiring title thereto by virtue of such…”
Perkins v. Dept. of Rev. (2016) ortc · cites it 3× “)4 Plaintiff failed to file timber tax returns or pay the tax due for those years as required under ORS 321.005 through ORS 321.185 “Forest Products Harvest Tax” (Harvest Tax) and ORS 321.”
Ellingson Lumber Co. v. Department of Revenue (1980) ortc · cites it 3× “VL 79-79, dated February 9, 1979, requiring the payment of the forest products harvest tax (ORS 321.005 to 321.225, 1975 Replacement Part) on its harvest of "cull logs,” acquired from the U.”
— Or. Rev. Stat. § 321.005(12) — 2 cases
Glerum v. Roberts (1989) or “’ ” See ORS 321.005(12). *28 What seems apparent in comparing the definitions of the two words is that “timber” has a much broader meaning than “logs.”
Pope & Talbot, Inc. v. State Tax Commission (1959) or “This is the meaning described in ORS 321.005(12) which reads as follows: “ ‘Taxpayer’ means any individual, partnership, corporation or association of whatever nature, owning the harvested forest products at the time of harvesting, or acquiring title thereto by virtue of such…”
— Or. Rev. Stat. § 321.005(9) — 1 case
Ellingson Lumber Co. v. Department of Revenue (1980) ortc “VL 79-79, dated February 9, 1979, requiring the payment of the forest products harvest tax (ORS 321.005 to 321.225, 1975 Replacement Part) on its harvest of "cull logs,” acquired from the U.”
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