ORS § 321.204
Current through 2024 Regular Session legislation effective June 6, 2024
The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state.
ORS 321.204