{"data":{"id":"us-or/ors-321.815","jurisdiction":"us-or","citation":"ORS 321.815","heading":"[1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462 §9; 1983 c.657 §1; 1991 c.459 §315; 1993 c.801 §35a; 1997 c.541 §§408,408a; 1999 c.314 §93; 1999 c.1078 §76; 2003 c.621 §59; renumbered 321.839 in 2003]","body":"[1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462 §9; 1983 c.657 §1; 1991 c.459 §315; 1993 c.801 §35a; 1997 c.541 §§408,408a; 1999 c.314 §93; 1999 c.1078 §76; 2003 c.621 §59; renumbered 321.839 in 2003]","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":"f0df22e822dfe21e73f864b9969eb7e9bead179136029c09c38ab1c325af76d7","source_id":"us-or","stale":false,"prev":"us-or/ors-321.814","next":"us-or/ors-321.816"},"notice":"GroundRules: Original legal text. Not legal advice."}