{"data":{"id":"us-or/ors-321.440","jurisdiction":"us-or","citation":"ORS 321.440","heading":"[1961 c.627 §7; 1975 c.593 §20; 1977 c.870 §49; 1981 c.706 §13; 1982 s.s.1 c.16 §15; 1983 c.563 §4; repealed by 1985 c.759 §40]","body":"[1961 c.627 §7; 1975 c.593 §20; 1977 c.870 §49; 1981 c.706 §13; 1982 s.s.1 c.16 §15; 1983 c.563 §4; repealed by 1985 c.759 §40]","path":["08 - Revenue and Taxation","29.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":"9b27816eb28699fe08fc1dd4197f12d41a6c380c44eb5a6ce4f39e81b0c71267","source_id":"us-or","stale":false,"prev":"us-or/ors-321.435","next":"us-or/ors-321.445"},"notice":"GroundRules: Original legal text. Not legal advice."}