reglab/housing_qa huggingface dataset:
OR Rev Stat § 321.754 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.754 - Eastern Oregon Timber Severance Tax Fund; revenue distribution.

(1) The Eastern Oregon Timber Severance Tax Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Eastern Oregon Timber Severance Tax Fund shall be retained by the Eastern Oregon Timber Severance Tax Fund. (2) Moneys are continuously appropriated from the Eastern Oregon Timber Severance Tax Fund for use in reimbursing the General Fund for expenses incurred in the collection of taxes imposed under ORS 321.700 to 321.754. (3) A working balance may be retained in the Eastern Oregon Timber Severance Tax Fund for the payment of expenses described in subsection (2) of this section. The balance of the Eastern Oregon Timber Severance Tax Fund, as of May 1 of each calendar year, shall be distributed as follows: (a) 60.5 percent to the State School Fund established under ORS 327.008. A distribution made under this paragraph shall be made on or before May 15 of the year. (b) 4.5 percent to the Community College Support Fund established under ORS 341.620. A distribution made under this paragraph shall be made on or before May 15 of the year. (c) 35 percent to the Department of Revenue for further distribution to the counties of this state that are located in eastern Oregon. Moneys distributed to the department under this paragraph are continuously appropriated to the department for the purpose of making the payments to counties described in this paragraph. A distribution to the department made under this paragraph shall be made on or before August 15 of the year. Each county’s share of the distribution made under this paragraph shall equal the proportion of the assessed value of all small tract forestland in eastern Oregon that is located in that county. A distribution made by the department to a county under this paragraph shall be deposited in the county general fund. [2003 c.454 §14]
OR Rev Stat § 321.795 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.795

[1983 c.543 §1; 1991 c.459 §313; 1999 c.314 §42; renumbered 308A.727 in 1999]
OR Rev Stat § 321.805 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.805 - Definitions for ORS 321.805 to 321.855.

As used in ORS 321.805 to 321.855, unless the context requires otherwise: (1) "Cultured Christmas trees" means trees: (a) Grown on lands used exclusively for that purpose, capable of preparation by intensive cultivation methods such as plowing or turning over the soil; (b) Of a marketable species; (c) Managed to produce trees meeting U.S. No. 2 or better standards for Christmas trees as specified by the Agriculture Marketing Services of the United States Department of Agriculture; and (d) Evidencing periodic maintenance practices of shearing for Douglas fir and pine species, weed and brush control, and basal pruning, fertilizing, insect and disease control, stump culture, soil cultivation or irrigation. (2) "Department" means the Department of Revenue. (3) "Eastern Oregon" means that portion of the state lying east of a line beginning at the intersection of the northern boundary of the State of Oregon and the western boundary of Wasco County, thence south along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the State of Oregon. (4) "Forestland" means land in eastern Oregon that is being held or used for the predominant purpose of growing and harvesting trees of a marketable species and that has been designated as forestland under ORS 321.805 to 321.855 or land in eastern Oregon, the highest and best use of which is the growing and harvesting of such trees. Forestland is the land alone. Forestland often contains isolated openings that because of rock outcrops, river wash, swamps, chemical conditions of the soil, brush and other like conditions prevent adequate stocking of such openings for the production of trees of a marketable species. If such openings in their natural state are necessary to hold the surrounding forestland in forest use through sound management practices, the openings are deemed forestland. (5) "State Forester" means the State Forester or the authorized representative of the State Forester. (6) "Summit of the Cascade Mountains" means a line beginning at the intersection of the northern boundary of the State of Oregon and the western boundary of Wasco County, thence southerly along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the State of Oregon. (7) "Timber" means all logs which can be measured in board feet and other forest products as determined by department rule, but does not include western juniper or products from harvested western juniper. [1971 c.654 §2; 1977 c.892 §46; 1983 c.539 §4; 1995 c.79 §178; 1997 c.154 §53; 1999 c.314 §55; 1999 c.1078 §45; 2003 c.621 §53]
OR Rev Stat § 321.808 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.808 - Purposes.

The purposes of ORS 321.805 to 321.855 are: (1) To impose with respect to forestland in eastern Oregon a special assessment program whereby the assessed value of forestland is determined as prescribed in ORS 321.201 to 321.222. (2) To establish a special assessment program as a means of: (a) Recognizing the findings in ORS 321.817 without discriminating in favor of either eastern or western Oregon. (b) Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber. (c) Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestland. (d) Promoting this state’s policy of encouraging forestry and the restocking of forestland to provide present and future benefits by enhancing the water supply, preventing erosion, providing habitat for wildlife, providing scenic and recreational opportunities and providing for needed products. [Formerly 321.408; 2017 c.315 §29]
OR Rev Stat § 321.812 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.812

[1999 c.1078 §35; 1999 c.1078 §40; 2001 c.860 §8; 2003 c.454 §75; renumbered 321.833 in 2003]
OR Rev Stat § 321.814 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.814

[1999 c.1078 §42; 2001 c.816 §9; 2001 c.860 §11; 2003 c.454 §79; 2003 c.621 §58; renumbered 321.836 in 2003]
OR Rev Stat § 321.815 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.815

[1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462 §9; 1983 c.657 §1; 1991 c.459 §315; 1993 c.801 §35a; 1997 c.541 §§408,408a; 1999 c.314 §93; 1999 c.1078 §76; 2003 c.621 §59; renumbered 321.839 in 2003]
OR Rev Stat § 321.817 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.817 - Legislative findings.

It is hereby found that: (1) Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital. (2) The interests of this state, its residents and its future residents are best served by sustained yield practices and tax policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize employment levels, prevent large population shifts and encourage millage of timber products within Oregon. (3) Timber on private lands managed on a sustained yield basis should be treated as a crop and not taxed as real property. (4) The portion of this state lying east of the summit of the Cascade Mountains differs greatly in forest tree types, soils, climate, growing conditions and topography from western Oregon. (5) Eastern Oregon forests predominate in Ponderosa pine and associated species, while western Oregon forests predominate in Douglas fir and associated species. [Formerly 321.410; 2017 c.315 §30]
OR Rev Stat § 321.820 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.820

[1971 c.654 §5; 1973 c.296 §1; 1977 c.870 §53; 1977 c.893 §21a; 1983 c.462 §10; 1983 c.563 §5; 1987 c.158 §54; 1991 c.459 §316; 1995 c.650 §98; 1999 c.314 §53; renumbered 321.842 in 2003]
OR Rev Stat § 321.822 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.822

[1993 c.5 §6; 1999 c.314 §54; renumbered 321.845 in 2003]
OR Rev Stat § 321.824 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.824 - Lands not eligible for special assessment.

(1) Lands assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674 or 308.805 to 308.820 may not be assessed under ORS 321.805 to 321.855. (2) Land used exclusively for growing cultured Christmas trees may not be assessed under ORS 321.805 to 321.855. (3) Land that is used to grow hardwood timber, including but not limited to hybrid cottonwood, may not be assessed under ORS 321.805 to 321.855 if: (a) The land is prepared using intensive cultivation methods and is cleared of competing vegetation for at least three years after tree planting; (b) The timber is of a species marketable as fiber for inclusion in the furnish for manufacturing paper products; (c) The timber is harvested on a rotation cycle within 12 years after planting; and (d) The land and timber are subject to intensive agricultural practices such as fertilization, insect and disease control, cultivation and irrigation. (4) Nothing contained in ORS 321.805 to 321.855 shall prevent: (a) The collection of ad valorem property taxes that became a lien against timber prior to July 1, 1962. (b) The collection of taxes, charges or assessments made pursuant to law for protection. (c) The collection of taxes levied under the provisions of ORS 321.005 to 321.185 and 321.560 to 321.600. [Formerly 321.415; 2005 c.94 §107]
OR Rev Stat § 321.825 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.825

[1971 c.654 §6; 1977 c.893 §24; 1979 c.350 §17; 1981 c.791 §6; 1983 c.462 §17; 1991 c.459 §317; 1999 c.314 §85; renumbered 321.848 in 2003]
OR Rev Stat § 321.829 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.829 - Exemption of timber from property taxation.

All timber in eastern Oregon shall be exempt from ad valorem property taxation. [Formerly 321.420]
OR Rev Stat § 321.830 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.830

[1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621 §60; renumbered 321.855 in 2003]
OR Rev Stat § 321.833 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.833 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.

(1)(a) The Department of Revenue shall identify the forestland that is held in common ownership of 5,000 acres or more as of the assessment date for each tax year. (b) Forestland that the department has identified under paragraph (a) of this subsection that, for the previous tax year, was subject to small tract forestland assessment shall be disqualified from any small tract forestland assessment and shall be subject to special assessment as provided in this section as of the first tax year the forestland is held in common ownership of 5,000 acres or more. (c) For purposes of this subsection, "forestland" includes land that meets the definition of forestland under ORS 321.257. (2) Forestland assessed under this section shall have a specially assessed value per acre equal to the value certified to the county assessor for the tax year under ORS 321.216. (3) Forestland assessed under this section shall have a maximum assessed value per acre equal to 103 percent of the forestland assessed value per acre for the preceding tax year or 100 percent of the forestland maximum assessed value per acre for the preceding tax year, whichever is greater. (4)(a) The assessor shall compute the assessed value of forestland by multiplying the acreage of the forestland by the lesser of: (A) The specially assessed value per acre; or (B) The maximum assessed value per acre. (b) Notwithstanding paragraph (a) of this subsection, the forestland shall be assessed as provided in ORS 308.232 if the real market value of the forestland is less than the value established under paragraph (a) of this subsection. (5) For purposes of this section: (a) The department shall certify to the county assessor of a county in which forestland identified in subsection (1) of this section is located a list of the property tax accounts containing forestland so identified. (b) Forestland shall be considered to be in common ownership if the forestland is owned by the person directly or is owned by a corporation, partnership, association or other entity in which the person owns a majority interest. (c) Additional taxes may not be imposed as a result of a disqualification under subsection (1) of this section. (d) The notification requirements and other procedures that the county assessor must follow in disqualifying forestland do not apply to a disqualification occurring under subsection (1) of this section. (e) The department shall notify the county assessor of forestland identified under subsection (1)(a) of this section that is located in that county. [Formerly 321.812]
OR Rev Stat § 321.842 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.842 - Removal of forestland designation; appeal; requalification.

(1)(a) When land has once been designated as forestland as a result of an application being filed therefor it shall be valued as such until the county assessor removes the forestland designation under paragraph (b) of this subsection. (b) The county assessor shall remove the forestland designation upon: (A) Notification by the taxpayer to the assessor to remove the designation; (B) Sale or transfer to an ownership making it exempt from ad valorem property taxation; (C) Discovery by the assessor that the land is no longer forestland; or (D) The act of recording a subdivision plat under ORS chapter 92. (2) A taxpayer whose application filed under ORS 321.839 has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the Oregon Tax Court within the time and in the manner provided in ORS 305.404 to 305.560. (3) If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon: (a) Payment of all additional tax and interest that remains due and owing with respect to the land; (b) Submission by the owner of an application for designation as forestland as provided in this section; (c) Meeting all of the qualifications for designation as forestland as provided in ORS 321.805 to 321.855; and (d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.820]
OR Rev Stat § 321.845 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.845 - Date on which disqualification of forestland is effective; timely notice of disqualification required.

(1) Notwithstanding ORS 308.210, 311.405 or 311.410, if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs. (2) This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. [Formerly 321.822; 2017 c.25 §2]
OR Rev Stat § 321.848 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.848 - Disqualification.

ORS 308A.700 to 308A.733 apply whenever land designated as forestland as a result of an application being filed therefor under ORS 321.805 to 321.855 thereafter becomes disqualified. [Formerly 321.825]
OR Rev Stat § 321.855 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.855 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.

(1) Land described in ORS 321.824 (3) (relating to hardwood timberland, including hybrid cottonwood timberland) shall be assessed as farm use land under ORS 308A.050 to 308A.128. (2)(a) If land is or becomes land described under ORS 321.824 (3) and the land is not located within an exclusive farm use zone, the owner shall make application for special valuation in the manner provided under ORS 308A.077, as follows: (A) If the change in use takes place on or after July 1, the owner shall file the application on or before April 1 of the following tax year. (B) If the change in use takes place prior to July 1, the owner shall file the application on or before August 1 of the tax year. (b) If an application is filed as provided under this subsection, the owner shall have seven years beginning with the first year of classification to meet the income requirements of ORS 308A.071 and need not meet the two-year farm use requirements of ORS 308A.068. [Formerly 321.830]
OR Rev Stat § 321.991 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.991 - Penalty.

Violation of any provision of ORS 321.005 to 321.185 and 321.560 to 321.600 is a Class A misdemeanor. [1953 c.375 §35; subsections (2) and (3) formerly 528.990; subsection (4) enacted as 1961 c.659 §9; subsection (5) enacted as 1961 c.714 §15; subsections (6) and (7) formerly part of 308.990; 1977 c.892 §50; 2003 c.454 §116; 2003 c.621 §101; 2011 c.597 §183]
OR Rev Stat § 323.005 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.005 - Short title.

ORS 323.005 to 323.482 may be cited as the Cigarette Tax Act. [1965 c.525 §§1,2; 2009 c.33 §31]
OR Rev Stat § 323.015 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.015 - "Distribution," "distributor" and "distributor engaged in business in this state" defined.

As used in ORS 323.005 to 323.482, unless the context requires otherwise: (1) "Distribution" includes: (a) The sale in this state of untaxed cigarettes. (b) The use or consumption in this state of untaxed cigarettes. (c) The receipt or retention in this state of untaxed cigarettes at a place of business where cigarettes are customarily sold or offered for sale to consumers. (d) The placing of cigarettes in vending machines in this state. (e) The use or consumption by the first person in possession in this state of untaxed cigarettes transported to the state in quantities of more than 199 in a single shipment. (f) Donations of sample cigarettes or gift cartons by the manufacturers of the cigarettes, except sample packages containing not more than five cigarettes and labeled as "sample," "not for sale" or with similar wording. (g) The possession in this state of untaxed cigarettes that were transported to this state in quantities of more than 199, unless the person in possession of the untaxed cigarettes is in possession of the untaxed cigarettes in order to transport the cigarettes to a location outside this state. (2) "Distributor" includes: (a) Any person who distributes cigarettes. (b) Any person who sells or accepts orders for cigarettes that are to be transported from a point outside this state to a consumer within this state. (c) Notwithstanding the provisions of ORS 323.010 (5), any dealer who serves as the dealer’s own distributor or who buys directly from a manufacturer for resale in this state shall be deemed to be both a distributor and a dealer under ORS 323.005 to 323.482. (3) "Distributor engaged in business in this state" includes any of the following: (a) Any distributor maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or any other place of business. (b) A distributor having a representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the distributor or its subsidiary for the purpose of selling, delivering, or the taking of orders for cigarettes. [1965 c.525 §§6,7,8; 2001 c.5 §2; 2003 c.804 §2]
OR Rev Stat § 323.030 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.030 - Tax imposed; rate; exclusiveness; only one distribution taxed.

(1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this state. (2) The taxes imposed by ORS 323.005 to 323.482 are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes. (3) Any cigarette with respect to which a tax has been prepaid under ORS 323.068 or has otherwise once been imposed under ORS 323.005 to 323.482 is not subject upon a subsequent distribution to the taxes imposed by ORS 323.005 to 323.482. (4) In addition to and not in lieu of any other tax imposed under ORS 323.005 to 323.482, every distributor shall pay a tax upon distributions of cigarettes at the rate of 7.5 mills for the distribution of each cigarette in this state. [1965 c.525 §§18,30; 1971 c.535 §1; 1985 c.816 §1; 1989 c.866 §1; 1997 c.2 §1; 2003 c.804 §4; 2013 s.s. c.5 §§14,15,16]
OR Rev Stat § 323.031 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.031 - Additional tax imposed; rate.

(1) Notwithstanding ORS 323.030 (2) and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 30 mills for the distribution of each cigarette in this state. (2) Notwithstanding ORS 323.030 (2) or subsection (1) of this section and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 100 mills for the distribution of each cigarette in this state. (3) Any cigarette for which a tax has once been imposed under ORS 323.005 to 323.482 may not be subject upon a subsequent distribution to the taxes imposed by ORS 323.005 to 323.482. [2002 s.s.3 c.2 §2(1),(2); 2003 c.804 §§5c(1),(2),5e(1),(2); 2019 c.525 §1]
OR Rev Stat § 323.035 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 323 - Cigarettes and Tobacco Products|Section 323.035 - Distributions by manufacturers to licensed distributors exempted.

The taxes imposed by ORS 323.005 to 323.482 do not apply to distributions of cigarettes by the manufacturer to a licensed distributor. [1965 c.525 §19; 2003 c.804 §6]