Oregon Revised Statutes
Or. Rev. Stat. § 321.204 (2026)
Legislative findings and declarations
✓ current as of May 2026
Find cases:
SyfertCases citing this section
ORSoregonlegislature.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
321.204 Legislative findings and declarations. The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state. [2001 c.860 §14]
321.205 [1953 c.375 §23; repealed by 1961 c.297 §12]
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 2017–2022 · leading case: Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017).
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). “” See generally ORS 321.204; 321.262.2 Forested land may qualify as forestland in one of two ways.”
Hilvas Trust & Net Charge Corp. v. Marion Cnty. Assessor (Or. T.C. 2022). “” ORS 321.204. 1 The legislature found that “[t]he interests of this state, its residents and its future residents are best served by sustained yield practices and taxing policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.