All timber in western Oregon shall be exempt from ad valorem property taxation.
ORS 321.272
Applied in 10 court decisions — leading case Publishers Paper Co. v. Deptartment of Revenue (1982)
Most recently applied in Patton v. Department of Revenue (April 2005)
1977 c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.