Or. Rev. Stat. § 321.262
Purposes
Oregon · Oregon Revised Statutes Chapter 321 — Timber and Forestland Taxation · Status: effective
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- Citation
- Or. Rev. Stat. § 321.262, Purposes, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496542
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Full text
The purposes of ORS 321.257 to 321.390 are:
(1) To impose with respect to forestlands in western Oregon a special assessment program whereby the value of forestland is determined as prescribed in ORS 321.201 to 321.222.
(2) To establish a special assessment program as a means of:
(a) Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber.
(b) Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestlands.
(c) Promoting this state’s policy of encouraging forestry and the restocking of forestlands to provide present and future benefits by enhancing the water supply, preventing erosion, providing habitat for wildlife, providing scenic and recreational opportunities and providing for needed products.