{"data":{"id":"us-or/ors-321.761","jurisdiction":"us-or","citation":"ORS 321.761","heading":"[1991 c.459 §311b; repealed by 1991 c.459 §311b(2)]","body":"[1991 c.459 §311b; repealed by 1991 c.459 §311b(2)]","path":["08 - Revenue and Taxation","29.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":"26a88ece7c46210fe7f1a321a9a88a326230e5d536df62697d806269dd43bd19","source_id":"us-or","stale":false,"prev":"us-or/ors-321.760","next":"us-or/ors-321.763"},"notice":"GroundRules: Original legal text. Not legal advice."}