Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 321.259

Legislative findings

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      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      321.260 [Formerly 528.020; repealed by 1977 c.892 §51]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
Cited in 6 cases (1 in the last 5 years), 1995–2022 · leading case: Prahar v. Department of Revenue
Sort: Relevance Newest Treatment
Prahar v. Department of Revenue (1995) ortc · 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. Department of Revenue (2000) ortc “ORS 321.259 through ORS 321.262. 2 Accordingly, timber is exempted from ad valorem taxation.”
Department of Revenue v. Rankin (2003) ortc · 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 County Assessor (2018) ortc “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.”
Hilvas Trust & Net Charge Corp. v. Marion County Assessor (2022) ortc “” ORS 321.259(2). To qualify as designated forestland, the land must meet a number of regulatory requirements, including stocking and acreage requirements.”
Walker v. Josephine County Assessor (2015) ortc “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. Department of Revenue (1995) ortc “” 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
Hilvas Trust & Net Charge Corp. v. Marion County Assessor (2022) ortc “” ORS 321.259(2). To qualify as designated forestland, the land must meet a number of regulatory requirements, including stocking and acreage requirements.”
Department of Revenue v. Rankin (2003) ortc “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. Department of Revenue (1995) ortc “” 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 County Assessor (2018) ortc “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.”
Department of Revenue v. Rankin (2003) ortc “257(3) includes ORS 321.259 and ORS 321.262. The legislative findings set forth in ORS 321.”
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.