§ 321.700 Definitions for ORS 321.700 to 321.754
§ 321.703 Legislative findings and declarations
§ 321.706 Application for small tract forestland qualification; contents; filing deadlines; review; appeal
§ 321.709 Small tract forestland qualification requirements
§ 321.712 Circumstances under which notification is required; disqualification for failure to notify
§ 321.716 Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland
§ 321.719 Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee
§ 321.722 Valuation
§ 321.726 Severance tax upon harvest from small tract forestland
§ 321.733 Severance tax returns
§ 321.741 Due dates for severance tax return and payment
§ 321.746 Severance tax revenues
§ 321.751 Western Oregon Timber Severance Tax Fund; revenue distribution
§ 321.754 Eastern Oregon Timber Severance Tax Fund; revenue distribution

Terms Used In Oregon Statutes > Chapter 321 > Small Tract Forestland Program

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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
  • 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: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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