Timber and Forestland Taxation
Payment of tax
- returns
- estimated tax
- payment
Notes of Decisions
Where lumber company was required to pay forest products harvest tax on harvest of "cull logs," company was ordered to determine salable percentage of harvest and file returns under this section. Ellingson Lumber Co. v. Dept. of Rev., 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)