Forest Products Harvest Tax
Forestland Valuation
Special Assessment of Western Oregon Forestland
Generally
Small Tract Forestland Program
Special Assessment of Eastern Oregon Forestland
Penalty

Terms Used In Oregon Statutes > Chapter 321 - Timber and Forestland Taxation

  • Agricultural lien: means an interest, other than a security interest or a lien created under ORS § 87. See Oregon Statutes 79.0102
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Benefits: means family and medical leave insurance benefits. See Oregon Statutes 657B.010
  • Claimant: means an individual who has submitted an application or established a claim for benefits. See Oregon Statutes 657B.010
  • Collateral: means the property subject to a security interest or agricultural lien. See Oregon Statutes 79.0102
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • contributions: means the money payments made by any of the following under ORS § 657B. See Oregon Statutes 657B.010
  • Conviction: A judgement of guilt against a criminal defendant.
  • Covered individual: means any one of the following who qualifies under ORS § 657B. See Oregon Statutes 657B.010
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Employer: means any person that employs one or more employees working anywhere in this state or any agent or employee of such person to whom the duties of the person under this chapter have been delegated. See Oregon Statutes 657B.010
  • Employment agency: has the meaning given that term in ORS § 658. See Oregon Statutes 657B.010
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Family and medical leave insurance benefits: means the wage replacement benefits that are available to a covered individual under ORS § 657B. See Oregon Statutes 657B.010
  • Family leave: means leave from work taken by a covered individual:

    (A) To care for and bond with a child during the first year after the child's birth or during the first year after the placement of the child through foster care or adoption; or

    (B) To care for a family member with a serious health condition. See Oregon Statutes 657B.010

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lineal descendant: Direct descendant of the same ancestors.
  • local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
  • Medical leave: means leave from work taken by a covered individual that is made necessary by the individual's own serious health condition. See Oregon Statutes 657B.010
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means an individual, organization, corporation, government, governmental subdivision or agency, business trust, partnership or association, two or more persons having a joint or common interest or any other legal or commercial entity. See Oregon Statutes 205.010
  • Probate: Proving a will
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recess: A temporary interruption of the legislative business.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Safe leave: means leave taken for any purpose described in ORS § 659A. See Oregon Statutes 657B.010
  • Service of process: The service of writs or summonses to the appropriate party.
  • state government: means the executive department, the judicial department and the legislative department. See Oregon Statutes 174.111
  • State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Third party administrator: means a third party that enters into an agreement with the Director of the Employment Department to implement and administer the paid family and medical leave program established under this chapter. See Oregon Statutes 657B.010
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transaction: means an action, including but not limited to a transfer, encumbrance or release affecting title to or an interest in real property, that is required or permitted by state law or rule or federal law or regulation to be recorded. See Oregon Statutes 205.010
  • Tribal government: has the meaning given that term in ORS § 181A. See Oregon Statutes 657B.010
  • Trustee: A person or institution holding and administering property in trust.
  • Violate: includes failure to comply. See Oregon Statutes 174.100
  • Wages: has the meaning given that term in ORS § 657. See Oregon Statutes 657B.010