{"data":{"id":"us-or/ors-321.201","jurisdiction":"us-or","citation":"ORS 321.201","heading":"Definition of “forestland” for ORS 321.201 to 321.222.","body":"As used in ORS 321.201 to 321.222, “forestland” means either forestland, as defined in ORS 321.257, that is located in western Oregon or forestland, as defined in ORS 321.805, that is located in eastern Oregon.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 321 — Timber and Forestland Taxation"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors321.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"2a832f90d82ddd8bee0e34f3a8ad26328845d04d8358e22d13822db2997628e3","source_id":"us-or","stale":false,"prev":"us-or/ors-321.200","next":"us-or/ors-321.204"},"notice":"GroundRules: Original legal text. Not legal advice."}