ORS 321.272: Exemption of timber from property taxation.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
All timber in western Oregon shall be exempt from ad valorem property taxation. [1977 c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5]
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors321.html
