Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 321 - TIMBER TAXES
Section 150-321-0760 - Distribution of Severance Tax Receipts for Eastern Oregon
Universal Citation: OR Admin Rules 150-321-0760
Current through Register Vol. 63, No. 9, September 1, 2024
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 321.754
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