{"data":{"id":"us-or/ors-321.426","jurisdiction":"us-or","citation":"ORS 321.426","heading":"[1991 c.714 §3; 1993 c.801 §39; repealed by 2003 c.621 §35b]","body":"[1991 c.714 §3; 1993 c.801 §39; repealed by 2003 c.621 §35b]","path":["08 - Revenue and Taxation","29.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":"d319283b563b29ae1c1d2265d690fc55b76f420d232bb45fdfa32ffac158b89f","source_id":"us-or","stale":false,"prev":"us-or/ors-321.425","next":"us-or/ors-321.430"},"notice":"GroundRules: Original legal text. Not legal advice."}