Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 321 - TIMBER TAXES
Section 150-321-0760 - Distribution of Severance Tax Receipts for Eastern Oregon

Or. Admin. Code § 150-321-0760

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Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-321-0760 - Distribution of Severance Tax Receipts for Eastern Oregon

Monies distributed under ORS 321.754(3) are distributed to each Eastern Oregon county in the same proportion that the assessed value of small tract forestland in that county bears to the total assessed value of small tract forestland in Eastern Oregon. The department will use the small tract forestland values reported by the county assessors or information supplied on the most recent Summary of Assessment and Levies (SAL) report to make this computation.

Or. Admin. Code § 150-321-0760

REV 12-2004, f. 12-29-04, cert. ef. 12-31-04; Renumbered from 150-321.754(3), REV 71-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 321.754