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Or. Rev. Stat. § 321.829

Exemption of timber from property taxation

Oregon · Oregon Revised Statutes Chapter 321 — Timber and Forestland Taxation · Status: effective

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Or. Rev. Stat. § 321.829, Exemption of timber from property taxation, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2496729
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All timber in eastern Oregon shall be exempt from ad valorem property taxation.