Westbrook v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiffs appealed from the defendant’s Order No. VL 73-510 (dated October 19, 1973), presenting the question of the amount of yield tax payable by plaintiffs for cutting and removing timber from specified property in Coos County in 1973, pursuant to ORS 321.315.

The statute cited is a part of ORS 321.255 to 321.360, originally enacted as Gen Laws of Oregon 1929, ch 138. It is often referred to as the “Forest Fee and Yield Tax Law” and involves the taxation of “reforestation lands.” Useful descriptions of the statute and its purposes are found in Gooch et al v.…