§ 321.257 Definitions for ORS 321.257 to 321.390
§ 321.259 Legislative findings
§ 321.262 Purposes
§ 321.267 Lands not eligible for special assessment
§ 321.272 Exemption of timber from property taxation
§ 321.347 Land designations; classifications; certain election by landowners
§ 321.348 Assignment of forestland to land classes; change in class
§ 321.349 Valuation of certain forestland at farm use value
§ 321.354 Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners
§ 321.358 Application for designation as forestland; special filing date for change in highest and best use; contents; approval
§ 321.359 Removal of designation; appeal from reassessment or denial; requalification
§ 321.362 Notation of forestland on tax roll for potential additional tax liability
§ 321.366 Date on which disqualification of forestland is effective; timely notice of disqualification required
§ 321.367 Forestland management; effect of failure to manage forestland in accordance with management plan; rules
§ 321.390 Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land

Terms Used In Oregon Statutes > Chapter 321 > Special Assessment of Western Oregon Forestland

  • 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.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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
  • 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
  • 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.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.