{"data":{"id":"us-or/ors-321.312","jurisdiction":"us-or","citation":"ORS 321.312","heading":"[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c.892 §11; 1979 c.438 §2; 1985 c.759 §23; 1991 c.459 §286; 1993 c.801 §13; 1999 c.1078 §30; 2001 c.509 §4; repealed by 2003 c.621 §26]","body":"[1977 c.892 §11; 1979 c.438 §2; 1985 c.759 §23; 1991 c.459 §286; 1993 c.801 §13; 1999 c.1078 §30; 2001 c.509 §4; repealed by 2003 c.621 §26]","path":["08 - Revenue and Taxation","29.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":"e7c8a4d4f671e47981c60d3bd3fdbd633ef3f55ef23ebbe66e5267eda7e37091","source_id":"us-or","stale":false,"prev":"us-or/ors-321.311","next":"us-or/ors-321.315"},"notice":"GroundRules: Original legal text. Not legal advice."}