{"data":{"id":"us-or/ors-321.272","jurisdiction":"us-or","citation":"ORS 321.272","heading":"Exemption of timber from property taxation.","body":"All timber in western Oregon shall be exempt from ad valorem property taxation.","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":"725a504a50db9b88107ef974c448e27a3df797a5ea3dcce3784b2f4f39393a46","source_id":"us-or","stale":false,"prev":"us-or/ors-321.270","next":"us-or/ors-321.273"},"notice":"GroundRules: Original legal text. Not legal advice."}