{"data":{"id":"us-or/ors-321.760","jurisdiction":"us-or","citation":"ORS 321.760","heading":"[1961 c.714 §10; 1969 c.326 §4; 1971 c.684 §4; 1975 c.617 §7; 1977 c.892 §44; 1977 c.893 §10a; 1979 c.350 §16; 1979 c.553 §5a; 1981 c.419 §8; 1981 c.791 §11; 1983 c.745 §2; 1985 c.157 §1; 1991 c.459 §311; 1991 c.854 §4; 1993 c.801 §42; 1995 c.79 §177; 1997 c.586 §8; 1999 c.314 §69; repealed by 2003 c.454 §81 and 2003 c.621 §49]","body":"[1961 c.714 §10; 1969 c.326 §4; 1971 c.684 §4; 1975 c.617 §7; 1977 c.892 §44; 1977 c.893 §10a; 1979 c.350 §16; 1979 c.553 §5a; 1981 c.419 §8; 1981 c.791 §11; 1983 c.745 §2; 1985 c.157 §1; 1991 c.459 §311; 1991 c.854 §4; 1993 c.801 §42; 1995 c.79 §177; 1997 c.586 §8; 1999 c.314 §69; repealed by 2003 c.454 §81 and 2003 c.621 §49]","path":["08 - Revenue and Taxation","29.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":"dfee62693be884bcee6df66f0d90b3c7b73e710c1b9241c6cb8b47dc231ac012","source_id":"us-or","stale":false,"prev":"us-or/ors-321.755","next":"us-or/ors-321.761"},"notice":"GroundRules: Original legal text. Not legal advice."}