Oregon Revised Statutes

Or. Rev. Stat. § 321.185 (2026)

Forest Research and Experiment Account; appropriation

✓ current as of May 2026

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321.185 Forest Research and Experiment Account; appropriation. (1) There hereby is established in the State Treasury in the General Fund an account to be known as the Forest Research and Experiment Account, which account hereby is appropriated continuously to the Higher Education Coordinating Commission for distribution to Oregon State University for the purposes of ORS 526.215 and 526.225.

(2) The Forest Research and Experiment Account shall consist of allocations from harvest taxes as provided in ORS 321.015 (1). [1953 c.375 §21; 1957 c.309 §6; 1961 c.297 §6; 1985 c.759 §17; 2003 c.46 §46; 2015 c.767 §97]

321.190 [Repealed by 1953 c.375 §38]

321.195 [1953 c.375 §22; repealed by 1957 c.309 §15]

321.200 [Repealed by 1953 c.375 §38]

FORESTLAND VALUATION

Notes of Decisions

Cited in 1 case, 2016–2016 · leading case: Perkins v. Dept. of Rev. (Or. T.C. 2016).

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Perkins v. Dept. of Rev. (Or. T.C. 2016). “005 through ORS 321.185 “Forest Products Harvest Tax” (Harvest Tax) and ORS 321.”

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