Exemption of timber from property taxation
Source:
Section 321.272 — Exemption of timber from property taxation, https://www.oregonlegislature.gov/bills_laws/ors/ors321.html.
Notes of Decisions
Where State Land Board sold state land to private company but retained timber and harvest rights, timber sold by Department of Forestry to private harvester was not exempt from severance tax. Murphy Sales Co. v. Dept. of Rev., 12 OTR 448 (1993), aff’d 319 Or 1, 871 P2d 1013 (1994)
“Land” refers to physical ground, not incorporeal property rights. Murphy Sales Co. v. Dept. of Rev., 319 Or 1, 871 P2d 1013 (1994)
Tax imposed on harvesting of timber from privately owned land applies regardless of whether land is designated as forestland. Irwin v. Dept. of Revenue, 15 OTR 24 (1999)
Privilege tax on harvesting of timber is not tax on property for purposes of section 11b, Article XI, Oregon Constitution. Irwin v. Dept. of Revenue, 15 OTR 24 (1999)
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