Oregon Revised Statutes

Or. Rev. Stat. § 321.207 (2026)

Valuation models; rules

✓ current as of May 2026

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321.207 Valuation models; rules. (1) The Department of Revenue by rule shall develop valuation models to be used to value forestland in western Oregon and eastern Oregon.

(2) The valuation models may consider forestland sales, stumpage values, immediate harvest values, log prices or other commercially reasonable factors or data that promote real market value analysis of forestland. [2001 c.860 §15]

Notes of Decisions

Cited in 1 case, 2019–2019 · leading case: Coos Cnty. of Oregon v. Bernhardt (D. Or. 2019).

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Coos Cnty. of Oregon v. Bernhardt (D. Or. 2019). · cites it 2× “3; see ORS §§ 321.207, 321.210. “Forestland” means land in western Oregon that is being held or used for the predominant purpose of growing and harvesting trees of a marketable species and has been designated as forestland or land in western Oregon, the highest and best use of…”

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