ORS § 310.234
If the taxing district is a district other than a school district, education service district, community college district or community college service district and is a district for which the assessor is directed to offset timber harvest privilege tax revenues against the district's ad valorem property taxes under ORS 321.312 or 321.515 (1997 Edition), the operating tax rate calculated under ORS 310.236 (3), (4) or (5), whichever is applicable, shall be further adjusted to reflect the amount of the offset. Except as provided in this section, the adjusted rate shall not be used for any purpose under ORS 310.200 to 310.242 other than determination of the district's ad valorem property taxes for the tax year beginning July 1, 1997.
ORS 310.234
321.312 was repealed by section 26, chapter 621, Oregon Laws 2003. The text of 310.234 was not amended by enactment of the Legislative Assembly to reflect the repeal. Editorial adjustment of 310.234 for the repeal of 321.312 has not been made.