321.259
Legislative findings.
The Legislative Assembly finds that:
(1) Multiple
taxation through a yearly ad valorem levy on both trees and forestland managed
in sustained yield timber operations discourages conservation, private
ownership and investment of capital.
(2) The 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 employment
levels, prevent large population shifts and encourage millage of timber
products within Oregon.
(3) Timber on
private lands managed on a sustained yield basis should be treated as a crop
and not taxed as real property.
(4) Forestland
should be taxed based on the value of the forestland in timber production. [1993
c.801 §3; 2003 c.621 §2; 2017 c.315 §26]
321.260 [Formerly 528.020; repealed by
1977 c.892 §51]
Notes of Decisions
Prahar v. Dep't of Revenue, 13 Or. Tax 232 (Or. T.C. 1995).
· cites it 3× “” ORS 321.259(1). The legislature has determined that timber should be treated as a crop and not as real property.”
Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000).
“ORS 321.259 through ORS 321.262. 2 Accordingly, timber is exempted from ad valorem taxation.”
Dep't of Revenue v. Rankin, 17 Or. Tax 124 (Or. T.C. 2003).
· cites it 4× “257(3) includes ORS 321.259 and ORS 321.262. The legislative findings set forth in ORS 321.”
Benton Habitat For Humanity v. Benton Cnty. Assessor (Or. T.C. 2018).
“ORS 321.259(4); 321.359(1)(a). Under either special assessment program, the state may forego some tax revenue for the sake of preserving land in a use determined to have wider value to the state’s citizens.”
Walker v. Josephine Cnty. Assessor (Or. T.C. 2015).
“The legislative findings in ORS 321.259 include the following: “The Legislative Assembly finds that: “* * * * * “(2) The interests of the state, its citizens and future citizens are best served by sustained yield practices and taxing policies that encourage production of forest…”
Or. Rev. Stat. § 321.259(1): 1 case
Prahar v. Dep't of Revenue, 13 Or. Tax 232 (Or. T.C. 1995).
“” ORS 321.259(1). The legislature has determined that timber should be treated as a crop and not as real property.”
Or. Rev. Stat. § 321.259(2): 2 cases
Dep't of Revenue v. Rankin, 17 Or. Tax 124 (Or. T.C. 2003).
“257(3) includes ORS 321.259 and ORS 321.262. The legislative findings set forth in ORS 321.”
Or. Rev. Stat. § 321.259(3): 1 case
Prahar v. Dep't of Revenue, 13 Or. Tax 232 (Or. T.C. 1995).
“” ORS 321.259(1). The legislature has determined that timber should be treated as a crop and not as real property.”
Or. Rev. Stat. § 321.259(4): 2 cases
Benton Habitat For Humanity v. Benton Cnty. Assessor (Or. T.C. 2018).
“ORS 321.259(4); 321.359(1)(a). Under either special assessment program, the state may forego some tax revenue for the sake of preserving land in a use determined to have wider value to the state’s citizens.”
Dep't of Revenue v. Rankin, 17 Or. Tax 124 (Or. T.C. 2003).
“257(3) includes ORS 321.259 and ORS 321.262. The legislative findings set forth in ORS 321.”
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