PETERSON, Chief Justice.
Plaintiffs are 12 Oregon counties who brought this declaratory judgment action pursuant to ORS 28.010 et seq. Defendants are the State of Oregon, acting by and through the Oregon State Board of Forestry (Board of Forestry), the State Treasurer, the Secretary of State, the Oregon State Department of Revenue and the Oregon State Department of Transportation (ODOT).
This case involves two statutory...
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