Timber and Forestland Taxation
Levy of privilege taxes upon harvest of timber for certain purposes
- exclusion
Notes of Decisions
Forest product is "merchantable" if salable, regardless of whether sold for profit or loss. Ellingson Lumber Co. v. Department of Revenue, 8 OTR 273 (1980)
Chapter 321
Notes of Decisions
Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied
Atty. Gen. Opinions
Validity of ad valorem and severance taxation of logs destined for export, (1975) Vol 37, p 427
Law Review Citations
16 WLR 397 (1979)