{"data":{"id":"us-or/ors-321.204","jurisdiction":"us-or","citation":"ORS 321.204","heading":"Legislative findings and declarations.","body":"The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state.","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":"06b1d694f9c74534d46272678e1d22a2074d478d478fa4ee25acf3635eef65bd","source_id":"us-or","stale":false,"prev":"us-or/ors-321.201","next":"us-or/ors-321.205"},"notice":"GroundRules: Original legal text. Not legal advice."}