GroundRules
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- ORS 321.620 · [1961 c.659 §4; 1965 c.191 §1; 1967 c.93 §4; 1967 c.543 §2; renumbered 321.617, 321.618, 321.619 and 321.621]
- ORS 321.621 · [Formerly part of 321.620; repealed by 1977 c.892 §51]
- ORS 321.622 · [1961 c.659 §7(1),(3); repealed by 1977 c.892 §51]
- ORS 321.625 · [1961 c.659 §6(1); repealed by 1977 c.892 §51]
- ORS 321.630 · [1961 c.659 §6(2); repealed by 1977 c.892 §51]
- ORS 321.635 · [1961 c.659 §7(2); repealed by 1977 c.884 §32; 1977 c.892 §51]
- ORS 321.640 · [1961 c.659 §8; repealed by 1977 c.892 §51]
- ORS 321.645 · [1961 c.659 §5(1),(2),(3),(4) and (5); repealed by 1977 c.892 §51]
- ORS 321.650 · [1961 c.659 §5(6); 1975 c.636 §1; repealed by 1977 c.892 §51]
- ORS 321.655 · [1961 c.659 §5(7),(8); 1967 c.78 §6; repealed by 1977 c.892 §51]
- ORS 321.660 · [1961 c.659 §5(9); 1965 c.6 §14; 1967 c.78 §7; repealed by 1977 c.892 §51]
- ORS 321.665 · [1961 c.659 §5(10); 1963 c.60 §3; repealed by 1977 c.892 §51]
- ORS 321.670 · [1961 c.659 §5(11); repealed by 1977 c.892 §51]
- ORS 321.675 · [1961 c.659 §5(12); repealed by 1977 c.892 §51]
- ORS 321.680 · [1961 c.659 §5(13); 1963 c.576 §39; repealed by 1977 c.892 §51]
- ORS 321.682 · Confidentiality of reports, returns and appraisal data.
- ORS 321.684 · Authority of department to make certain disclosures.
- ORS 321.686 · Penalty for violation of ORS 321.682.
- ORS 321.700 · Definitions for ORS 321.700 to 321.754.
- ORS 321.703 · Legislative findings and declarations.
- ORS 321.705 · [1961 c.714 §1; 1977 c.892 §41; 1977 c.893 §1a; 1979 c.553 §1; 1997 c.586 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.706 · Application for small tract forestland qualification; contents; filing deadlines; review; appeal.
- ORS 321.709 · Small tract forestland qualification requirements.
- ORS 321.710 · [1961 c.714 §2; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.712 · Circumstances under which notification is required; disqualification for failure to notify.
- ORS 321.715 · [1961 c.714 §9; 1975 c.617 §3; 1997 c.541 §400; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.716 · Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland.
- ORS 321.719 · Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee.
- ORS 321.720 · [1961 c.714 §3; 1969 c.326 §5; 1975 c.617 §1; 1977 c.892 §42; 1977 c.893 §3; 1979 c.787 §1; 1985 c.157 §2; 1991 c.459 §307; 1997 c.541 §397; 1997 c.586 §4; 2001 c.816 §5; 2001 c.860 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.721 · [1975 c.617 §2; repealed by 1991 c.459 §321]
- ORS 321.722 · Valuation.
- ORS 321.725 · [1961 c.714 §4; 1969 c.326 §1; 1971 c.684 §1; 1975 c.617 §6; 1977 c.893 §6; 1979 c.553 §2; 1983 c.745 §1; 1997 c.586 §5; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.726 · Severance tax upon harvest from small tract forestland.
- ORS 321.727 · [1977 c.893 §8; 1997 c.586 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.730 · [1961 c.714 §§6,14; 1967 c.619 §1; 1969 c.326 §2; 1971 c.684 §2; 1977 c.893 §9; 1979 c.553 §3; 1985 c.157 §3; 1991 c.459 §308; 1991 c.854 §1; 1997 c.541 §402; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.731 · [1991 c.854 §2; repealed by 2001 c.114 §47]
- ORS 321.732 · [1977 c.893 §12; 1979 c.553 §4; 1991 c.854 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.733 · Severance tax returns.
- ORS 321.735 · [1961 c.714 §5; 1963 c.582 §1; 1965 c.371 §1; 1967 c.619 §2; 1969 c.326 §3; repealed by 1979 c.553 §11]
- ORS 321.737 · [1979 c.553 §4b; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.740 · [1961 c.714 §7; 1967 c.34 §3; repealed by 1991 c.854 §5]
- ORS 321.741 · Due dates for severance tax return and payment.
- ORS 321.745 · [1961 c.714 §8; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.746 · Severance tax revenues.
- ORS 321.747 · [1983 c.745 §4; 1991 c.459 §310; 1997 c.541 §397a; 1997 c.586 §7; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.750 · [1961 c.714 §11; 1963 c.582 §2; 1965 c.371 §2; 1971 c.684 §3; 1977 c.892 §43; repealed by 1979 c.553 §11]
- ORS 321.751 · Western Oregon Timber Severance Tax Fund; revenue distribution.
- ORS 321.754 · Eastern Oregon Timber Severance Tax Fund; revenue distribution.
- ORS 321.755 · [1961 c.714 §12; 1963 c.576 §40; repealed by 1979 c.553 §11]
- ORS 321.760 · [1961 c.714 §10; 1969 c.326 §4; 1971 c.684 §4; 1975 c.617 §7; 1977 c.892 §44; 1977 c.893 §10a; 1979 c.350 §16; 1979 c.553 §5a; 1981 c.419 §8; 1981 c.791 §11; 1983 c.745 §2; 1985 c.157 §1; 1991 c.459 §311; 1991 c.854 §4; 1993 c.801 §42; 1995 c.79 §177; 1997 c.586 §8; 1999 c.314 §69; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.761 · [1991 c.459 §311b; repealed by 1991 c.459 §311b(2)]
- ORS 321.763 · [2001 c.816 §7; 2003 c.454 §80; 2003 c.621 §48a; repealed by 2003 c.454 §83 and 2003 c.621 §51]
- ORS 321.765 · [1961 c.714 §13; 1965 c.6 §15; 1977 c.870 §60; 1977 c.893 §13a; 1979 c.553 §6; 1991 c.459 §312; 1997 c.541 §401; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 321.770 · [1975 c.617 §5; repealed by 1977 c.893 §19]
- ORS 321.795 · [1983 c.543 §1; 1991 c.459 §313; 1999 c.314 §42; renumbered 308A.727 in 1999]
- ORS 321.805 · Definitions for ORS 321.805 to 321.855.
- ORS 321.808 · Purposes.
- ORS 321.810 · [1971 c.654 §3; 1981 c.337 §1; 1985 c.759 §31; 1991 c.459 §314; 1993 c.270 §66; 1993 c.653 §19; 1993 c.801 §35; 1995 c.650 §97; 1999 c.21 §56; 1999 c.314 §70; repealed by 2003 c.621 §63]
- ORS 321.811 · [1993 c.801 §§33a,34; 1997 c.541 §404; 1999 c.21 §57; 1999 c.314 §71; 1999 c.1078 §46; 2001 c.816 §8; 2001 c.860 §7; 2003 c.454 §74; repealed by 2003 c.621 §63]
- ORS 321.812 · [1999 c.1078 §35; 1999 c.1078 §40; 2001 c.860 §8; 2003 c.454 §75; renumbered 321.833 in 2003]
- ORS 321.814 · [1999 c.1078 §42; 2001 c.816 §9; 2001 c.860 §11; 2003 c.454 §79; 2003 c.621 §58; renumbered 321.836 in 2003]
- ORS 321.815 · [1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462 §9; 1983 c.657 §1; 1991 c.459 §315; 1993 c.801 §35a; 1997 c.541 §§408,408a; 1999 c.314 §93; 1999 c.1078 §76; 2003 c.621 §59; renumbered 321.839 in 2003]
- ORS 321.816 · [1999 c.1078 §43; repealed by 2003 c.621 §63]
- ORS 321.817 · Legislative findings.
- ORS 321.820 · [1971 c.654 §5; 1973 c.296 §1; 1977 c.870 §53; 1977 c.893 §21a; 1983 c.462 §10; 1983 c.563 §5; 1987 c.158 §54; 1991 c.459 §316; 1995 c.650 §98; 1999 c.314 §53; renumbered 321.842 in 2003]
- ORS 321.821 · [1991 c.459 §316b; repealed by 1991 c.459 §316b(2)]
- ORS 321.822 · [1993 c.5 §6; 1999 c.314 §54; renumbered 321.845 in 2003]
- ORS 321.823 · [1983 c.462 §12; repealed by 2003 c.621 §63]
- ORS 321.824 · Lands not eligible for special assessment.
- ORS 321.825 · [1971 c.654 §6; 1977 c.893 §24; 1979 c.350 §17; 1981 c.791 §6; 1983 c.462 §17; 1991 c.459 §317; 1999 c.314 §85; renumbered 321.848 in 2003]
- ORS 321.829 · Exemption of timber from property taxation.
- ORS 321.830 · [1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621 §60; renumbered 321.855 in 2003]
- ORS 321.833 · Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
- ORS 321.836 · [Formerly 321.814; repealed by 2003 c.621 §65]
- ORS 321.839 · Application for forestland designation; special filing date for change in highest and best use; contents; approval.
- ORS 321.842 · Removal of forestland designation; appeal; requalification.
- ORS 321.845 · Date on which disqualification of forestland is effective; timely notice of disqualification required.
- ORS 321.848 · Disqualification.
- ORS 321.855 · Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
- ORS 321.950 · [1979 c.454 §4; 1982 s.s.1 c.16 §16; 1987 c.551 §6; 1991 c.459 §318; 1993 c.653 §§20,20a; 1999 c.1078 §64; repealed by 2003 c.621 §22b]
- ORS 321.955 · [Formerly 308.309; 1965 c.412 §1; 1971 c.272 §1; 1975 c.636 §2; repealed by 1977 c.892 §51]
- ORS 321.960 · [1975 c.617 §4; 1977 c.892 §47; 1979 c.553 §7; 1981 c.419 §1; 1981 c.791 §9; 1985 c.607 §3; 1991 c.459 §319; 1993 c.270 §66a; 1997 c.586 §9; repealed by 1999 c.314 §94]
- ORS 321.970 · [1983 c.773 §4; 1985 c.607 §4; 1989 c.904 §33; 1991 c.459 §320; 1997 c.217 §1; repealed by 1999 c.314 §94]
- ORS 321.990 · [Repealed by 1953 c.375 §38]
- ORS 321.991 · Penalty.
- ORS 323.005 · Short title.
- ORS 323.010 · Definitions for ORS 323.005 to 323.482.
- ORS 323.015 · “Distribution,” “distributor” and “distributor engaged in business in this state” defined.
- ORS 323.030 · Tax imposed; rate; exclusiveness; only one distribution taxed.
- ORS 323.031 · Additional tax imposed; rate.
- ORS 323.035 · Distributions by manufacturers to licensed distributors exempted.
- ORS 323.040 · Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers.
- ORS 323.045 · [1965 c.525 §23; repealed by 1999 c.602 §1]
- ORS 323.050 · Storage in bonded warehouses exempted.
- ORS 323.055 · Sales to federal installations and veterans’ institutions exempted.
- ORS 323.060 · Consumer exemption; payment of tax in certain cases.
- ORS 323.065 · Claim for exemption.
- ORS 323.068 · Prepayment of tax.
- ORS 323.070 · [1965 c.525 §26; repealed by 1971 c.416 §3]
- ORS 323.075 · Distributor to collect tax on certain sales.