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Oregon Revised Statutes

Or. Rev. Stat. § 321.272 (2026)

Exemption of timber from property taxation

✓ current as of May 2026
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      321.272 Exemption of timber from property taxation. All timber in western Oregon shall be exempt from ad valorem property taxation. [1977 c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5]

 

      321.273 [1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621 §22b]

 

      321.274 [1989 c.887 §7b; 1991 c.459 §279; 1993 c.801 §38; 2003 c.454 §114; repealed by 2003 c.621 §§22b,22c]

 

      321.275 [Formerly 528.040; repealed by 1973 c.348 §12]

 

      321.277 [1977 c.892 §5; repealed by 1993 c.801 §43]

 

      321.279 [1977 c.892 §50a; repealed by 1983 c.740 §92a]

 

      321.280 [Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51]

 

      321.282 [1977 c.892 §6; 1979 c.454 §1; 1983 c.563 §1; 1985 c.759 §19; 1989 c.1083 §2; 1991 c.459 §280; 1993 c.653 §§8,8a; 1999 c.1078 §25; 2003 c.454 §62a; repealed by 2003 c.621 §§22b,22c]

 

      321.284 [1989 c.1083 §4; 1991 c.459 §281; 1993 c.653 §9; 1995 c.650 §92; 1999 c.1078 §26a; repealed by 2003 c.621 §22]

 

      321.285 [Formerly 528.060; 1973 c.348 §4; repealed by 1977 c.892 §51]

 

      321.287 [1977 c.892 §7; 1979 c.454 §2; 1993 c.653 §§10,10a; repealed by 2003 c.621 §22b]

 

      321.290 [Formerly 528.070; repealed by 1973 c.348 §5 (321.291 enacted in lieu of 321.290)]

 

      321.291 [1973 c.348 §6 (enacted in lieu of 321.290); repealed by 1977 c.892 §51]

 

      321.292 [1977 c.892 §7a; repealed by 1985 c.759 §40]

 

      321.295 [Formerly 528.080; 1963 c.109 §1; 1967 c.59 §1; 1973 c.348 §7; repealed by 1977 c.892 §51]

 

      321.297 [1977 c.892 §8; 1979 c.438 §1; 1981 c.623 §7; repealed by 1985 c.759 §40]

 

      321.299 [1985 c.759 §21b; 1989 c.966 §23; 1991 c.459 §282; 1993 c.801 §11; repealed by 1999 c.1078 §86]

 

      321.300 [Formerly 528.090; 1967 c.105 §7; repealed by 1977 c.892 §51]

 

      321.302 [1977 c.892 §9; 1981 s.s. c.3 §144; 1983 c.763 §25; 1985 c.759 §21; repealed by 1991 c.459 §321]

 

      321.305 [Formerly 528.095; repealed by 1977 c.892 §51]

 

      321.307 [1977 c.892 §10; 1979 c.438 §7; 1981 c.623 §9; 1985 c.759 §22; 1989 c.966 §24; 1989 c.1083 §16; 1991 c.854 §6; 1993 c.653 §1a; 1993 c.801 §12; 1995 c.143 §1; 1997 c.586 §1; 1999 c.968 §6; 1999 c.1078 §29; 2001 c.816 §1; 2001 c.860 §11a; 2003 c.454 §63; 2003 c.621 §6a; repealed by 2003 c.621 §26]

 

      321.308 [1989 c.1083 §14; repealed by 1993 c.801 §43]

 

      321.309 [1989 c.1083 §13; 1991 c.162 §10; 1991 c.780 §33; repealed by 1993 c.801 §43]

 

      321.310 [Formerly 528.100; repealed by 1977 c.892 §51]

 

      321.311 [1989 c.1083 §15; 1991 c.459 §285; repealed by 1999 c.1078 §85]

 

      321.312 [1977 c.892 §11; 1979 c.438 §2; 1985 c.759 §23; 1991 c.459 §286; 1993 c.801 §13; 1999 c.1078 §30; 2001 c.509 §4; repealed by 2003 c.621 §26]

 

      321.315 [Formerly 528.110; 1967 c.105 §8; repealed by 1977 c.892 §51]

 

      321.317 [1977 c.892 §12; 1979 c.438 §3; 1981 c.677 §1; 1981 c.804 §90; 1983 s.s. c.5 §23; 1985 c.613 §15; 1985 c.759 §24; 1991 c.459 §287; 1991 c.780 §19; 1993 c.801 §14; repealed by 1999 c.1078 §85]

 

      321.320 [Formerly 528.115; repealed by 1977 c.892 §51]

 

      321.322 [1977 c.892 §13; 1979 c.454 §3; 1981 c.706 §10; 1989 c.588 §3; 1991 c.459 §288; 1993 c.653 §11; 1993 c.801 §15; repealed by 2003 c.621 §22b]

 

      321.325 [Formerly 528.120; repealed by 1977 c.892 §51]

 

      321.327 [1977 c.892 §14; 1981 c.706 §11; 1982 s.s.1 c.16 §14; repealed by 1985 c.759 §40]

 

      321.330 [Formerly 528.140; repealed by 1969 c.595 §17]

 

      321.332 [1977 c.892 §18; repealed by 1985 c.759 §40]

 

      321.335 [Formerly 528.150; repealed by 1977 c.892 §51]

 

      321.337 [1977 c.892 §19; repealed by 1985 c.759 §40]

 

      321.340 [Formerly 528.160; 1973 c.348 §8; repealed by 1977 c.892 §51]

 

      321.342 [1977 c.892 §22; repealed by 1985 c.759 §40]

 

      321.344 [1981 c.706 §4; 1983 c.740 §93; repealed by 1985 c.759 §40]

 

      321.345 [Formerly 528.170; 1973 c.348 §9; repealed by 1977 c.892 §51]

 

      321.346 [1981 c.706 §5; 1983 c.696 §15; 1983 c.740 §94; repealed by 1985 c.759 §40]

Notes of Decisions
Cited in 12 cases, 1979–2012 · leading case: Patton v. Dep't of Revenue, 18 Or. Tax 256 (Or. T.C. 2005).
Sort: Relevance Newest Treatment
Patton v. Dep't of Revenue, 18 Or. Tax 256 (Or. T.C. 2005). · cites it 5× “Here taxpayer made no argument that the text and context of the operative statute at issue was ambiguous. 12 Nor did taxpayer argue that any statutory exemption existed for his situation in the actual operative language of the statutes.”
Murphy Sales Co. v. Dep't of Revenue, 12 Or. Tax 448 (Or. T.C. 1993). · cites it 3× “Plaintiff contends that this contemporaneous construction is entitled to great weight by the court in construing ORS 321.272. For purposes of this motion, the court accepts plaintiffs version of the facts.”
Murphy Sales Co. v. Dep't of Revenue, 871 P.2d 1013 (Or. 1994). · cites it 5× “ORS 321.272(1) (1977), former ORS 321.277(1) (repealed by Or Laws 1993, ch 801, § 43).”
Frank Lumber Co. v. State, 601 P.2d 765 (Or. 1979). “ORS 321.272 and 321.342(1). The Department is granted discovery power under ORS 321.”
Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000). “ORS 321.272(l)(a). In a similar manner, forestland, exclusive of the timber, is valued by class on a schedule that produces a specially assessed value that is usually much less than real market value.”
Mt. Sexton Props., Inc. v. Dep't of Revenue, 760 P.2d 1320 (Or. 1988). “ORS 321.272(1). The severance tax was to be computed on the stumpage value of timber harvested.”
Irwin v. Oregon Dep't of Revenue, 15 Or. Tax 24 (Or. T.C. 1999). · cites it 3× “1 Is the harvesting of timber from land in western Oregon that is neither classified nor designated as forestland *28 (land on which taxpayer has paid ad valorem property taxes on 100 percent of its real market value) subject to the WOPT? ANALYSIS ORS 321.272 provides: “(1)…”
Publishers Paper Co. v. Deptartment of Revenue, 644 P.2d 1089 (Or. 1982). “ORS 321.272. A significant change in the 1977 Act was the establishment of a statutory formula for the assessment of “forest land.”
Worre v. Dep't of Revenue, 703 P.2d 230 (Or. 1985). · cites it 3× “As a result, the Department of Revenue (Department) issued plaintiff a notice of deficiency claiming amounts due under both the Western Oregon Timber Severance Tax (severance tax), ORS 321.272, 1 and the Forest Products Harvest Tax (harvest tax), ORS 321.”
Evans v. Josephine Cnty. Assessor (Or. T.C. 2012). “262 (providing for special assessment of forestland in western Oregon); ORS 321.272 (exempting timber from ad valorem property taxation).”
Miller v. Jackson Cnty. Assessor (Or. T.C. 2012). “262 (providing for special assessment of forestland in western Oregon); ORS 321.272 (exempting timber from ad valorem property taxation).”
Myers v. Marion Cnty. Assessor, 16 Or. Tax 274 (Or. T.C. 2000). “The statutes replacing former ORS 321.272 (1997) are encompassed in Oregon Laws 1999, chapter 314.”
— Or. Rev. Stat. § 321.272(1) — 4 cases
Murphy Sales Co. v. Dep't of Revenue, 871 P.2d 1013 (Or. 1994). “ORS 321.272(1) (1977), former ORS 321.277(1) (repealed by Or Laws 1993, ch 801, § 43).”
Mt. Sexton Props., Inc. v. Dep't of Revenue, 760 P.2d 1320 (Or. 1988). “ORS 321.272(1). The severance tax was to be computed on the stumpage value of timber harvested.”
Murphy Sales Co. v. Dep't of Revenue, 12 Or. Tax 448 (Or. T.C. 1993). “Plaintiff contends that this contemporaneous construction is entitled to great weight by the court in construing ORS 321.272. For purposes of this motion, the court accepts plaintiffs version of the facts.”
Worre v. Dep't of Revenue, 703 P.2d 230 (Or. 1985). “As a result, the Department of Revenue (Department) issued plaintiff a notice of deficiency claiming amounts due under both the Western Oregon Timber Severance Tax (severance tax), ORS 321.272, 1 and the Forest Products Harvest Tax (harvest tax), ORS 321.”
— Or. Rev. Stat. § 321.272(3) — 1 case
Patton v. Dep't of Revenue, 18 Or. Tax 256 (Or. T.C. 2005). “Here taxpayer made no argument that the text and context of the operative statute at issue was ambiguous. 12 Nor did taxpayer argue that any statutory exemption existed for his situation in the actual operative language of the statutes.”
— Or. Rev. Stat. § 321.272(l)(a) — 1 case
Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000). “ORS 321.272(l)(a). In a similar manner, forestland, exclusive of the timber, is valued by class on a schedule that produces a specially assessed value that is usually much less than real market value.”
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.