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USA Statutes : oregon
Title : TITLE 28 PUBLIC FINANCIAL ADMINISTRATION
Chapter : Chapter 321 Timber and Forestland Taxation
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(1) “Board” means the State Board of Forestry.
(2) “Protected forestlands” means those lands which are protected
from the starting or spread of fire thereon or therefrom by:
(a) The State Forester, with the approval of the board;
(b) The United States of America through contract with the State
Forester;
(c) Any forest protective agency under contract with the State
Forester or the board pursuant to ORS 477.406; or
(d) Any forest protective agency, described in paragraph (c) of
this subsection, under an agreement with the United States of America
wherein such agency agrees to protect specific federal forestlands and,
in return, the United States of America agrees to protect specific lands
of such agency.
(3) “Department” means the Department of Revenue.
(4) “Committee” means the Emergency Fire Cost Committee.
(5) “Forestland” means any land producing forest products.
(6) “Forest products” means products from harvested timber, but
does not include products from short rotation fiber grown under
agricultural conditions as described in ORS 321.267 (3) or 321.824 (3),
western juniper or products from harvested western juniper.
(7) “Harvest” means the point at which timber that has been cut,
severed, or removed for purposes of sale or use is first measured in the
ordinary course of business as determined by reference to common practice
in the timber industry.
(8) “Merchantable stand of timber” means any stand on forestlands
containing living or dead timber which is being or can be harvested.
(9) “Taxpayer” means the owner of timber at time of harvest.
(10) “Taxes” means the taxes provided for in ORS 321.015.
(11) “Owner of timber” means any individual or combination of
individuals, partnership, firm, corporation or association of whatever
nature holding title to harvested timber by virtue of:
(a) An instrument of conveyance;
(b) The harvesting of the timber; or
(c) The harvesting of the timber and payment therefor.
(12) “Timber” means all logs which can be measured in board feet
and other forest products as determined by department rule. [1953 c.375
§1; 1957 c.309 §3; 1961 c.726 §412; 1965 c.253 §139; 1967 c.429 §38; 1981
c.321 §9; 1983 c.539 §1; 1985 c.759 §5; 1993 c.653 §1; 1995 c.132 §1;
1999 c.631 §2; 2003 c.454 §125; 2003 c.621 §100a] The prevention and suppression of forest fires on
forestlands for the preservation of forest resources and the continuous
growth of timber on lands suitable therefor are declared to be the public
policy of the State of Oregon. The Legislative Assembly recognizes that:
(1) The forested areas situated within eastern Oregon predominate
in Ponderosa pine trees and associated species, and that the forested
areas situated within western Oregon predominate in Douglas fir and
associated species;
(2) Because of this difference in species, different forest fire
protection problems exist in eastern and western Oregon, and different
logging conditions and circumstances in each necessitate varied forest
practices in the disposal of forest slashings and debris; and
(3) Therefore, in order to give recognition to such differences and
their effect on the accomplishment of the public policy stated in this
section, certain classifications of forestlands within the State of
Oregon are established by ORS 321.005 to 321.185 and 321.560 to 321.600.
[1957 c.309 §2; 2005 c.94 §100]
The Legislative Assembly finds that it is in the interest of the State of
Oregon that the public as a whole share responsibility for protecting the
forests of this state, by making funds available from time to time for
suppression of fires caused by the public. [1967 c.429 §60](1) For the calendar years beginning January 1, 2006, and
January 1, 2007, there is levied a privilege tax of 67 cents per thousand
feet, board measure, upon taxpayers for the privilege of harvesting of
all merchantable forest products harvested on forestlands. Subject to ORS
321.145, the proceeds of the tax shall be transferred as provided in ORS
321.152 (2) to the Forest Research and Experiment Account for use for the
forest resource research, experimentation and studies described in ORS
526.215 and for the Forest Research Laboratory established under ORS
526.225.
(2) Except as provided in ORS 477.760, in addition to the tax
levied by subsection (1) of this section, there hereby is levied a forest
products harvest tax upon taxpayers of 50 cents per thousand feet, board
measure, for the privilege of harvesting all merchantable forest products
harvested on forestlands for the payment of benefits related to fire
suppression as provided in ORS 321.005 to 321.185, 321.560 to 321.600 and
477.440 to 477.460.
(3) For the calendar years beginning January 1, 2006, and January
1, 2007, in addition to the taxes levied under subsections (1) and (2) of
this section, there hereby is levied a privilege tax upon taxpayers for
the privilege of harvesting all merchantable forest products harvested on
forestlands in the amount of 55 cents per thousand feet, board measure,
for the purpose of administering the Oregon Forest Practices Act in an
amount not to exceed 40 percent of the total expenditures approved by the
Legislative Assembly for this purpose, including salary adjustments
approved by the Legislative Assembly for fiscal years 2006 and 2007.
(4) Subject to subsection (5) of this section, the taxes shall be
measured by and be applicable to each per thousand feet, board measure,
on the total quantity of forest products harvested in this state measured
by use of any log scale which is or may be in general use in the logging
industry and which is designed to measure total volume of merchantable
forest products in board feet. However, if the Department of Revenue
finds that the scale used by any taxpayer in computing the taxes due
under ORS 321.005 to 321.185 and 321.560 to 321.600 does not accurately
reflect the total quantity of merchantable forest products harvested by
the taxpayer, it may require the taxpayer to adopt another log scale in
general use in the industry which in the department’s opinion will
accurately reflect merchantable harvest in board feet.
(5) The first 25,000 feet, board measure, of forest products
harvested annually by any taxpayer during each calendar year shall be
excluded from the total quantity of harvested forest products that
constitutes the measure of the taxes under ORS 321.005 to 321.185 and
321.560 to 321.600. [1953 c.375 §2; 1957 c.309 §14; 1981 c.321 §10; 1985
c.759 §6; 1989 c.769 §1; 1991 c.459 §273; 1991 c.639 §1; 1993 c.653 §2;
1995 c.507 §1; 1997 c.519 §1; 1999 c.968 §§1,1a; 1999 c.1061 §1; 2001
c.872 §1; 2003 c.769 §1; 2005 c.796 §1]Note: Section 2, chapter 796, Oregon Laws 2005, provides:
Sec. 2. The amendments to ORS 321.015 by section 1 of this 2005 Act
apply to forest products harvest tax reporting periods beginning on or
after January 1, 2006. [2005 c.796 §2](1) In addition to the taxes levied
under ORS 321.015 (1) to (3), there hereby is levied a privilege tax upon
taxpayers on the harvesting of all merchantable forest products harvested
on forestlands in the amount provided in subsection (2) of this section.
(2) The rate of tax levied in subsection (1) of this section shall
be established annually at the beginning of each calendar year by the
board of directors of the institute, at a rate not to exceed 75 cents per
thousand feet, board measure, on all merchantable forest products
harvested on forestlands. The maximum tax rate prescribed by this
subsection may be increased by the board of directors in an amount equal
to the previous year’s increase in the Consumer Price Index (Portland
area -- all items) as published by the Bureau of Labor Statistics of the
United States Department of Labor for the Portland, Oregon, area.
(3) The tax shall be measured by and be applicable to each per
thousand feet, board measure, and such shall be subject to and determined
by the procedures and provisions of ORS 321.015 (4) and (5).
(4) The tax levied by subsection (1) of this section shall be due
and payable to the Department of Revenue in the manner and procedure,
including penalties and interest, as set forth for the collection of the
privilege tax in ORS 321.005 to 321.185.
(5) The revenue from the tax levied by subsection (1) of this
section shall be remitted to the State Treasurer who shall deposit it in
a suspense account established under ORS 321.145 (1). After payment of
refunds, which shall be paid in the same manner as other forest products
harvest tax refunds are paid in ORS 321.145 (2), the balance of the
additional tax imposed under subsection (1) of this section shall be
deposited in the Oregon Forest Resources Institute Fund. [1991 c.949 §22;
1993 c.653 §4; 1999 c.968 §§2,2a; 2001 c.872 §2; 2003 c.769 §2](1) For purposes of determining the moneys available in
the Oregon Forest Land Protection Fund described in ORS 477.750 as of
February 16, such shall be the balance shown on such date less the total
of:
(a) The unexpended balance as of February 16 of the amount budgeted
to be expended from the account for the fiscal year in which the
determination is made; and
(b) The amount budgeted to be expended from the account for the
following fiscal year.
(2) The insurance principle is recognized in providing funds for
emergency forest fire control. [1953 c.375 §4; 1961 c.297 §4; 1963 c.88
§1; 1967 c.429 §7; 1985 c.759 §8] (1) The
taxes levied under ORS 321.015 shall be due and payable annually, on or
before the last day of January, for the preceding year. The tax shall be
delinquent if not paid by the due date, which shall be determined without
regard to any extension of time for filing the return.
(2) Subject to the provisions relating to estimated tax payments
provided in subsections (4) and (5) of this section, on or before the
last day of January, each taxpayer shall make out a return on the form
prescribed by the Department of Revenue showing the amount of the tax for
which the taxpayer is liable for the preceding year and the other
information the department considers necessary to correctly determine the
tax due and shall mail or deliver the return, together with a remittance
for the amount of the tax, to the office of the department. The return
shall be signed and verified by the taxpayer or a duly authorized agent
of the taxpayer. Whenever in its judgment good cause exists, the
department may allow upon written application made on or before the due
date further time not exceeding 30 days for filing a return.
(3) All payments received under ORS 321.005 to 321.185 and 321.560
to 321.600 shall be credited, first, to penalty and interest accrued, and
then to tax due.
(4) Each taxpayer expecting to incur a liability pursuant to this
section in excess of $1,500 for any calendar year shall, on forms
prescribed by the Department of Revenue, make and file with the
department on or before the last day of the month following the end of
each calendar quarter an estimate of the taxpayer’s tax liability for the
year. At least one-quarter of the estimated tax shall be remitted to the
department with each estimated tax report and the balance shall be
remitted to the department on or before the due date of the tax return
required by subsection (2) of this section, without regard for any
extension of the due date thereof.
(5) If the amount remitted with an estimated tax report filed on or
before the due date thereof is at least 25 percent of the tax of the
taxpayer as due for the calendar year preceding the year for which the
report is made or at least 20 percent of the taxpayer’s tax liability as
due for the year for which the report is made, or 100 percent of the tax
liability on the actual merchantable forest products harvested for the
calendar quarter preceding the due date of the estimated tax report, no
penalty or interest shall be charged. Otherwise a penalty in the form of
interest at the rate established under ORS 305.220 for each month or
fraction thereof shall be assessed for the period of delinquency
calculated on the difference between the payment made and the payment
that would have been due had the taxpayer estimated the liability for the
quarter in an amount equal to the liability as due for such quarter. The
provisions of ORS chapters 305 and 314 relating to penalties and interest
shall not apply to the estimated tax payments described in this section.
[1953 c.375 §§5,6; 1965 c.331 §1; 1981 c.363 §1; 1982 s.s.1 c.16 §12;
1989 c.588 §1; 1991 c.459 §274; 1993 c.653 §5; 2005 c.94 §101] (1) The
revenue from the taxes levied by ORS 321.005 to 321.185 and 321.560 to
321.600 shall be remitted to the State Treasurer who shall deposit it in
a suspense account established under the provisions of ORS 293.445.
(2) Notwithstanding the provisions of ORS 291.238, the amount of
moneys necessary to pay refunds of the taxes levied under ORS 321.015 (1)
to (3) hereby is appropriated continuously to the Department of Revenue
from the suspense account referred to in subsection (1) of this section,
and shall be used by the department for the payment of all refunds of
taxes levied under ORS 321.015 (1) to (3) that have been audited and
approved by the department. Any penalties, interest and taxes then due
from the taxpayer shall be applied in that order in computing any refund,
and only the balance due the taxpayer, if any, shall be refunded. The
department shall on its records charge each refund against the revenue
from the tax with respect to which the refund is made. [1953 c.375 §16;
1957 c.309 §4; 1957 c.528 §6; 1961 c.270 §1; 1985 c.759 §16; 1999 c.968
§3; 2003 c.769 §3](1) Subject to ORS 321.145 (2), moneys remaining in
the Department of Revenue’s suspense account referred to in ORS 321.145
on February 10, May 10, August 10 and November 10 of each year shall be
transferred to the various appropriation accounts described in
subsections (2), (3) and (4) of this section.
(2) That part of the moneys derived from taxes levied by ORS
321.015 (1) shall be transferred to the Forest Research and Experiment
Account described in ORS 321.185.
(3) That part of the moneys derived from taxes levied by ORS
321.015 (3) shall be transferred to the State Forestry Department Account
referred to in ORS 526.060. Notwithstanding ORS 291.238, the moneys
transferred to the State Forestry Department Account under this section
are appropriated continuously for and shall be used by the State
Forester, under the supervision and direction of the State Board of
Forestry, for the purposes of administering the Oregon Forest Practices
Act and the forest practices monitoring program.
(4) That part of the moneys derived from taxes levied by ORS
321.015 (2) shall be transferred to the Oregon Forest Land Protection
Fund described in ORS 477.750. [1985 c.759 §3; 1995 c.507 §2; 1999 c.968
§4; 2003 c.769 §4]Note: 321.152 was added to and made a part of ORS chapter 321 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. (1)
There hereby is established in the State Treasury in the General Fund an
account to be known as the Forest Research and Experiment Account, which
account hereby is appropriated continuously to the State Board of Higher
Education for the purposes of ORS 526.215 and 526.225.
(2) The Forest Research and Experiment Account shall consist of
allocations from harvest taxes as provided in ORS 321.015 (1). [1953
c.375 §21; 1957 c.309 §6; 1961 c.297 §6; 1985 c.759 §17; 2003 c.46 §46]FORESTLAND VALUATION As
used in ORS 321.201 to 321.222, “forestland” means either forestland, as
defined in ORS 321.257, that is located in western Oregon or forestland,
as defined in ORS 321.805, that is located in eastern Oregon. [2001 c.860
§13] The Legislative
Assembly finds that an accurate system of annually determining forestland
values in this state is vital to achieving a fair and equitable system of
taxing the forest resources of this state. The Legislative Assembly
declares that an annual determination of forestland values is the process
that best achieves an accurate assessment of forestland in this state.
[2001 c.860 §14] (1) The Department of Revenue by
rule shall develop valuation models to be used to value forestland in
western Oregon and eastern Oregon.
(2) The valuation models may consider forestland sales, stumpage
values, immediate harvest values, log prices or other commercially
reasonable factors or data that promote real market value analysis of
forestland. [2001 c.860 §15]Note: Section 29, chapter 860, Oregon Laws 2001, provides:
Sec. 29. Notwithstanding ORS 321.307 (3) and 321.485 (3), moneys
are appropriated continuously from the Western Oregon Timber Tax Account
and the Eastern Oregon Timber Tax Account for use in reimbursing the
General Fund for amounts appropriated to the Department of Revenue for
the purpose of developing forestland valuation models described in
section 15 of this 2001 Act [321.207]. [2001 c.860 §29]Note: Section 29, chapter 860, Oregon Laws 2001, is repealed
December 31, 2006. See section 26, chapter 621, Oregon Laws 2003.(1) Pursuant to the valuation models adopted by the Department
of Revenue under ORS 321.207 and for the purpose of certifying specially
assessed values of forestland under ORS 321.354 and 321.833, for each tax
year the Department of Revenue shall give notice of proposed specially
assessed values of forestland. The values shall be proposed by the
department on or before April 1 of the assessment year.
(2) The specially assessed values proposed under this section and
certified under ORS 321.216 for forestland in western Oregon shall be for
land classes FA, FB, FC, FD, FE, FF, FG and FX. Specially assessed values
also shall be proposed under this section and certified under ORS 321.216
for forestland in eastern Oregon.
(3) The department shall give notice of the proposed specially
assessed values to:
(a) County assessors and associations, trade organizations and
other persons that the department, in its discretion, finds represent
forestland owners; and
(b) Any other person that has made a written request to the
department to be given notice of proposed specially assessed values.
(4) The notice required under subsection (3) of this section must
contain:
(a) The proposed specially assessed values;
(b) A description of the valuation model employed in determining
the proposed specially assessed values;
(c) A summary of the market data used to determine the proposed
specially assessed values; and
(d) The date, time and location of the public hearing described in
subsection (6) of this section.
(5) Following the giving of notice required under this section,
members of the public may submit written comments on the proposed
specially assessed values to the department. Written comments received by
the department on or before May 1 of the assessment year for which the
specially assessed values are proposed shall be considered by the
department prior to the department certifying specially assessed values
to the county assessors under ORS 321.216.
(6) Prior to adopting specially assessed values of forestland for a
tax year, the department shall conduct a public hearing on the proposed
specially assessed values. Any person interested in providing testimony
on the proposed specially assessed values shall be given the opportunity
(1) At any time, the
Department of Revenue may convene a forestland value advisory committee
to assist the department in developing a valuation model under ORS
321.207 or in determining specially assessed values of forestland. If the
department convenes a committee, it shall be composed of members
appointed by the Director of the Department of Revenue. In appointing
members, the director shall strive to include representation of counties,
the State Forestry Department and large and small forestland owners from
western Oregon and eastern Oregon.
(2) The Department of Revenue shall provide staff and
administrative support to facilitate the work of a committee convened by
the department. [2001 c.860 §17] (1) On or before June
1 of each assessment year, the Department of Revenue shall adopt
specially assessed values of forestland, as of the assessment date for
that year. The department shall certify the specially assessed values of
forestland in eastern Oregon to the county assessors of eastern Oregon
and the specially assessed values of forestland in western Oregon to the
county assessors of western Oregon.
(2) The certified specially assessed values constitute:
(a) The department’s determination of the real market value, as of
the assessment date for the tax year, of highest and best use forestland
in the land class for which the certification is being made; and
(b) The specially assessed values, as of the assessment date for
the tax year, of designated forestland that is assessed under ORS 321.354
and 321.833 in the land class for which the certification is being made.
(3) Upon receipt of the certified values, the county assessors
shall develop tables for each assessment year that reflect, for each
class and area, the values determined under this section and that express
the values as values per acre. [2001 c.860 §18](1) At any time following
certification of the specially assessed values under ORS 321.216 and
before July 1 of the tax year, five or more taxpayers owning in the
aggregate not less than five percent of the total forestland in a single
land market area may appeal any or all of the specially assessed values
so certified.
(2) Appeals under this section shall be made to the Oregon Tax
Court by filing a joint petition with the tax court in the manner
provided for appeals from orders of the county boards of property tax
appeals. The petition shall designate one of the taxpayers as the
representative of all of the taxpayers, and all proceedings before the
tax court and any appeal from its determination shall be conducted
procedurally as though the designated representative was the only
petitioner.
(3) Notice of the appeal shall be made in each county having
specially assessed values affected by the appeal in the manner of
personal service, certified mail on each taxpayer affected, or
publication made once a week for two consecutive weeks in a newspaper of
general circulation in the county. The notice shall designate the
specially assessed values appealed and include a statement of the
provisions of subsections (4) and (5) of this section.
(4) Unless an appeal is resolved prior to September 15 of the tax
year and results in a change in a specially assessed value that was
certified under ORS 321.216, then notwithstanding the appeal of a
certified specially assessed value, the certified specially assessed
values shall be entered on the assessment and tax roll for the year and
the property taxes for the tax year shall be imposed on those values.
(5) If a decision by the tax court, or by the Oregon Supreme Court
following an appeal of a tax court decision:
(a) Results in a decrease in a specially assessed value certified
under ORS 321.216, any refund of tax arising as a result of the decision
shall be made by reducing the tax imposed on forestland affected by the
decision in the first tax year following the decision.
(b) Results in an increase in a specially assessed value certified
under ORS 321.216, any additional taxes becoming due shall be payable
without interest if paid prior to the 16th day of the month following the
month in which the final order of the court is issued. If the additional
taxes are not paid within this period, the additional taxes shall
thereafter be considered delinquent and shall bear interest at the rate
provided in ORS 311.505. [2001 c.860 §19] Any appeal
of forestland value that does not involve an appeal of a specially
assessed value certified under ORS 321.216 shall be made to the board of
property tax appeals in the manner prescribed in ORS 309.100. [2001 c.860
§20]SPECIAL ASSESSMENT OF WESTERN OREGON FORESTLAND As used in ORS
321.257 to 321.390, unless the context requires otherwise:
(1) “Department” means the Department of Revenue.
(2) “Forestland” means land in western Oregon that is being held or
used for the predominant purpose of growing and harvesting trees of a
marketable species and has been designated as forestland or land in
western Oregon, the highest and best use of which is the growing and
harvesting of such trees. Trees of a marketable species may vary in
different areas in western Oregon and may change as the utilization of
forest trees changes. The size, age, location, quality and condition of
trees do not necessarily determine marketable species. Forestland often
contains isolated openings which because of rock outcrops, river wash,
swamps, chemical conditions of the soil, brush and other like conditions
prevent adequate stocking of such openings for the production of trees of
a marketable species. If the openings in their natural state are
necessary to hold the surrounding forestland in forest use through sound
management practices, the openings are deemed forestland. Forestland does
not include buildings, structures, machinery, equipment or fixtures
erected upon, under or above the soil. Forestland includes roads
described in ORS 308.236.
(3) “Land class” or “land classes” means one of the eight
classifications of forestland, used for assessment purposes by the
department, based upon State Tax Commission Valuation Division
Supplements published in 1967, and identified in ORS 321.210.
(4) “State Forester” means the State Forester or the authorized
representative of the State Forester.
(5) “Sustained yield management” means the growing and harvesting
of timber crops on a continuous basis on land that is primarily dedicated
to timber production.
(6) “Taxing district” or “district” means each county, city, school
district and other corporation vested with the power to levy property
taxes in western Oregon.
(7) “Timber” means all logs which can be measured in board feet and
other forest products as determined by department rule.
(8) “Western Oregon” means that portion of the state lying west of
a line beginning at the intersection of the northern boundary of the
State of Oregon and the western boundary of Wasco County, thence
southerly along the western boundaries of the counties of Wasco,
Jefferson, Deschutes and Klamath to the southern boundary of the State of
Oregon. [1977 c.892 §1; 1983 c.539 §2; 1985 c.759 §18; 1989 c.1083 §1;
1993 c.653 §6; 1993 c.801 §1; 1999 c.1078 §12; 2003 c.621 §1] The Legislative Assembly finds that:
(1) Multiple taxation through a yearly ad valorem levy on both
trees and forestland managed in sustained yield timber operations
discourages conservation, private ownership and investment of capital.
(2) The interests of the state, its citizens and future citizens
are best served by sustained yield practices and taxing policies that
encourage production of forest resources for commerce, recreation and
watersheds, stabilize employment levels, prevent large population shifts
and encourage millage of timber products within Oregon.
(3) Timber on private lands managed on a sustained yield basis
should be treated as a crop and not taxed as real property.
(4) Forestland should be taxed based on the value of the forestland
in timber production. [1993 c.801 §3; 2003 c.621 §2]The purposes of ORS 321.257 to 321.390 are:
(1) To impose with respect to forestlands in western Oregon a
special assessment program whereby the value of forestland is determined
as prescribed in ORS 321.201 to 321.222.
(2) To establish a special assessment program as a means of:
(a) Recognizing the long-term nature of the forest crop and
fostering the public policy of Oregon to encourage the growing and
harvesting of timber.
(b) Protecting the public welfare by assuring that the citizens of
the state and future generations shall have the benefits to be derived
from the continuous production of forest products from private
forestlands.
(c) Promoting the state’s policy of encouraging forestry and the
restocking of forestlands to provide present and future benefits by
enhancing the water supply, preventing erosion, providing habitat for
wildlife, providing scenic and recreational opportunities and providing
for needed products. [1977 c.892 §2; 1993 c.801 §4; 2003 c.621 §3] The following
forestland may not be assessed under ORS 321.257 to 321.390:
(1) Forestland assessed by the Department of Revenue pursuant to
ORS 308.505 to 308.665, 308.805 to 308.820 and 308.990.
(2) Except as provided in ORS 321.347, land that is prepared using
intensive cultivation and tilling and on which all unwanted plant growth
is controlled continuously for the exclusive purpose of growing Christmas
trees.
(3) Land used for the purpose of growing hardwood timber, including
but not limited to hybrid cottonwood, if:
(a) The land is prepared using intensive cultivation methods and is
cleared of competing vegetation for at least three years after tree
planting;
(b) The timber is of a species marketable as fiber for inclusion in
the furnish for manufacturing paper products;
(c) The timber is harvested on a rotation cycle within 12 years
after planting; and
(d) The land and timber are subject to intensive agricultural
practices such as fertilization, insect and disease control, cultivation
and irrigation.
(4) Small tract forestland qualified under ORS 321.700 to 321.754
and timber harvested from small tract forestland qualified under ORS
321.700 to 321.754. [1977 c.892 §3; 1989 c.887 §5; 1991 c.459 §278; 1991
c.714 §10; 1993 c.801 §5; 1997 c.154 §51; 1999 c.19 §1; 1999 c.1078 §17;
2001 c.46 §1; 2001 c.114 §44; 2003 c.454 §§108,110; 2003 c.621 §4a] All timber in
western Oregon shall be exempt from ad valorem property taxation. [1977
c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5](1) The
revenue from the taxes imposed by ORS 321.273 (2001 Edition) shall be
remitted by the Department of Revenue to the State Treasurer who shall
deposit it in a suspense account, separate and distinct from the General
Fund, established under the provisions of ORS 293.445 that shall be known
as the Western Oregon Timber Tax Account. Interest earned on cash
balances invested by the State Treasurer shall be credited to this
account. Moneys are appropriated continuously from the Western Oregon
Timber Tax Account for use in reimbursing the General Fund for expenses
incurred in the collection of taxes imposed by ORS 321.273 (2001 Edition)
and other expenses associated with forest taxation, and for costs
incurred by the State Forestry Department in carrying out ORS 315.104 and
321.367.
(2) Notwithstanding the provisions of ORS 291.238, the amount of
moneys necessary to pay refunds of the taxes imposed by ORS 321.273 (2001
Edition) is appropriated continuously to the department and shall be used
by the department for the payment of all refunds of taxes imposed by ORS
321.273 (2001 Edition) which have been audited and approved by the
department. This appropriation shall be from the Western Oregon Timber
Tax Account. Any penalties, interest and taxes due from the taxpayer on
account of taxes imposed by ORS 321.273 (2001 Edition) shall be applied
in that order in computing any refund, and only the balance due the
taxpayer, if any, shall be refunded.
(3) Moneys remaining in the Western Oregon Timber Tax Account
following the appropriations described in subsections (1) and (2) of this
section shall be distributed as follows:
(a) Sixty-five percent of moneys that are derived from the harvest
of timber on land subject to assessment under ORS 321.353 (6) to (10)
(2001 Edition) shall be distributed as follows:
(A) Ninety-three percent of the amount distributed under this
paragraph shall be transferred to and is continuously appropriated to the
State School Fund for the purposes for which State School Fund moneys may
be spent.
(B) Seven percent of the amount distributed under this paragraph
shall be transferred to and is continuously appropriated to the Community
College Support Fund established under ORS 341.620.
(b) Thirty-five percent of moneys that are derived from the harvest
of timber on land subject to assessment under ORS 321.353 (6) to (10)
(2001 Edition) shall be distributed to county general funds of western
Oregon counties.
(c) The balance of the account shall be distributed as follows:
(A) Ninety-three percent of the amount distributed under this
paragraph shall be transferred to and is continuously appropriated to the
State School Fund for the purposes for which State School Fund moneys may
be spent.
(B) Seven percent of the amount distributed under this paragraph
shall be transferred to and is continuously appropriated to the Community
College Support Fund established under ORS 341.620.
(4)(a) Moneys that are to be distributed to western Oregon counties
under subsection (3)(b) of this section shall be distributed to each
western Oregon county in the proportion that the assessed value of
forestland in the county for the preceding fiscal year bears to the total
assessed value of forestland for the preceding fiscal year.
(b) The Department of Revenue may adopt rules to further implement
the distribution calculation described in this subsection.
(5) All moneys distributed to counties pursuant to subsection (4)
of this section are continuously appropriated to the counties to which
the moneys are distributed. On or before August 15 of each fiscal year,
the department shall determine the amount distributable to counties from
the Western Oregon Timber Tax Account as of May 1 of the preceding fiscal
year, and shall remit to the counties the amounts so determined. The
department shall certify to the county assessor the amount remitted to
the county under this subsection.
(6) The amount of Western Oregon Timber Tax Account moneys to be
transferred for a fiscal year under subsection (3)(a) and (c) of this
section shall be determined as of May 1 of the fiscal year and
transferred on or before May 15 of the fiscal year in which the
distribution is being made.
(7) A working balance may be retained in the Western Oregon Timber
Tax Account for the payment of administrative expenses described in
subsection (1) of this section. [1977 c.892 §10; 1979 c.438 §7; 1981
c.623 §9; 1985 c.759 §22; 1989 c.966 §24; 1989 c.1083 §16; 1991 c.854 §6;
1993 c.653 §1a; 1993 c.801 §12; 1995 c.143 §1; 1997 c.586 §1; 1999 c.968
§6; 1999 c.1078 §29; 2001 c.816 §1; 2001 c.860 §11a; 2003 c.454 §63; 2003
c.621 §6a]Note: 321.307 is repealed December 31, 2006. See section 26,
chapter 621, Oregon Laws 2003.Note: Section 27, chapter 621, Oregon Laws 2003, provides:
Sec. 27. Any moneys remaining in the Western Oregon Timber Tax
Account on December 31, 2006, are transferred to the General Fund and may
Each year, when extending the operating taxes, as
defined in ORS 310.055, of the county upon the assessment roll, the
county assessor shall reduce the operating tax rate submitted by the
county so as to offset the amount of revenue distributed to the county
pursuant to ORS 321.307 (3)(b) against the operating taxes of the county
for the current fiscal year. [1977 c.892 §11; 1979 c.438 §2; 1985 c.759
§23; 1991 c.459 §286; 1993 c.801 §13; 1999 c.1078 §30; 2001 c.509 §4]Note: 321.312 is repealed December 31, 2006. See section 26,
chapter 621, Oregon Laws 2003.For the purposes of ORS 321.257 to 321.390:
(1) All land in western Oregon valued as forestland for ad valorem
property tax purposes on January 1, 1977, shall retain that
classification for the purposes of ORS 321.257 to 321.390 unless it is
specifically excluded from the provisions thereof or unless it is removed
from that classification as provided in ORS 321.359 or is no longer land
the highest and best use of which is forestland.
(2) Land designated as forestland pursuant to ORS 321.605 to
321.680 (1975 Replacement Part) shall retain the original date of such
designation.
(3) Lands classified as reforestation lands as of July 1, 1977,
pursuant to ORS 321.255 to 321.360 (1975 Replacement Part) shall be
considered to have been designated as forestland from the date of
original classification as reforestation lands. Any lands so classified
prior to February 1, 1972, shall be presumed to have been designated not
earlier than February 1, 1972.
(4) Pursuant to the election of the owner, as provided in section
45, chapter 892, Oregon Laws 1977, land which, as of January 1, 1977, was
designated under the provisions of ORS 321.705 to 321.765 (2001 Edition)
shall be considered to have been designated as forestland for the
purposes of ORS 321.257 to 321.390 from the date of the original
designation under those provisions. Any lands so designated prior to
January 1, 1972, shall be presumed to have been designated not earlier
than January 1, 1972, for the purposes of additional taxes imposed by ORS
(1) For each tax year, forestland shall be assigned by the Department of
Revenue to land classes as defined in ORS 321.257.
(2) Land classes assigned under subsection (1) of this section may
be changed thereafter by the department upon the initiative of the
department, or upon the request of an owner, if further investigation
reveals that the basis for the land class determination was inaccurate.
Any such redetermination of land class shall be certified immediately to
the county assessor. [1993 c.801 §17; 2003 c.621 §8] (1)
Subject to subsection (2) of this section, land that is changed from farm
use special assessment under ORS 308A.050 to 308A.128 to special
assessment as forestland under ORS 321.257 to 321.390, at the election of
the owner made under rules adopted by the Department of Revenue, shall
not be valued under ORS 308.205, 308.232 and 321.257 to 321.390 for the
tax year of the change and years thereafter in which such special
forestland assessment is in effect for the land, but shall be valued
under ORS 308A.050 to 308A.128, if:
(a) The land has been assessed under ORS 308A.050 to 308A.128 for
at least the 10 consecutive years immediately prior to the year for which
the change is first effective;
(b) The planting of the timber takes place after October 15, 1983,
and qualifies for the current tax year for special assessment as
forestland under ORS 321.257 to 321.390;
(c) The timber on the land is of an average age of less than 40
years; and
(d) The land is held by an owner having a total ownership of
forestland in western Oregon not in excess of 2,000 acres, as determined
under subsection (3) of this section.
(2) If timber on land valued under subsection (1) of this section
reaches, for any tax year, an average age of 40 years or more, this
section shall cease to apply. However, without application and without
any additional tax, interest or penalty, the land shall for that tax year
and for each year thereafter for which the land is qualified, be valued
under ORS 308.205, 308.232 and 321.257 to 321.390.
(3) In computing a forestland owner’s acreage for purposes of
subsection (1) of this section, total ownership of the owner’s
forestland, as defined in ORS 321.257, in western Oregon shall be
included.
(4)(a) An owner may not have forestland valued under subsection (1)
of this section if the owner, or any individual having a share in the
owner, has a spouse, brother, sister, ancestor or lineal descendant who
is an owner, or who holds a share in an owner having forestland valued
under subsection (1) of this section.
(b) The county assessor may grant exceptions to paragraph (a) of
this subsection if the owner satisfactorily demonstrates that the
combination of ownership with the indicated relatives arose from bona
fide business reasons other than a desire to circumvent the 2,000 acre
limitation imposed under subsection (1) of this section.
(5) As used in this section, “total ownership” includes:
(a) Forestland owned by an owner individually; and
(b) Forestland owned by any corporate or other group or entity in
which an owner of the corporation, group or entity owns a 10 percent or
greater interest, directly or indirectly, in the corporation, group or
entity. [1983 c.657 §8; 1991 c.459 §290; 1993 c.801 §38a; 1999 c.19 §6;
1999 c.314 §66; 1999 c.1078 §79; 2005 c.94 §102](1)(a) The Department of Revenue shall identify the
forestland that is held in common ownership of 5,000 acres or more as of
the assessment date for each tax year.
(b) Forestland that the department has identified under paragraph
(a) of this subsection that, for the previous tax year, was subject to
small tract forestland assessment shall be disqualified from small tract
forestland assessment and shall be subject to special assessment as
provided in this section as of the first tax year the forestland is held
in common ownership of 5,000 acres or more.
(c) For purposes of this subsection, “forestland” includes land
that meets the definition of forestland under ORS 321.805.
(2) Forestland assessed under this section shall have a specially
assessed value per acre equal to the value certified to the county
assessor for the tax year under ORS 321.216 for the applicable land class
of the forestland.
(3) For each land class described in ORS 321.210, the forestland
maximum assessed value per acre shall equal 103 percent of the forestland
assessed value per acre for the preceding tax year or 100 percent of the
forestland maximum assessed value per acre for the preceding tax year,
whichever is greater.
(4)(a) The assessor shall compute the assessed value of forestland
by multiplying the acreage of the forestland in each land class by the
lesser of:
(A) The specially assessed value per acre; or
(B) The maximum assessed value per acre.
(b) If the forestland being assessed consists of different land
classes, the assessed value of the forestland shall be the sum of the
assessed values computed for each land class under paragraph (a) of this
subsection.
(5) Notwithstanding subsection (4) of this section, the forestland
shall be assessed as provided in ORS 308.232 if the real market value of
the forestland is less than the value established under subsection (4) of
this section.
(6) For purposes of this section:
(a) The department shall certify to the county assessor of a county
in which forestland identified in subsection (1) of this section is
located a list of the property tax accounts containing forestland so
identified.
(b) Forestland shall be considered to be in common ownership if the
forestland is owned by the person directly or is owned by a corporation,
partnership, association or other entity in which the person owns a
majority interest.
(c) Additional taxes may not be imposed as a result of a
disqualification under subsection (1) of this section.
(d) The notification requirements and other procedures that the
county assessor must follow in disqualifying forestland do not apply to a
disqualification occurring under subsection (1) of this section.
(e) The department shall notify the county assessor of forestland
identified under subsection (1)(a) of this section that is located in
that county. [1999 c.1078 §§2,7; 2001 c.860 §2; 2003 c.454 §67](1) An owner
of land desiring that it be designated as forestland shall make
application to the county assessor on or before April 1 of the assessment
year for which special assessment as forestland is first desired, and the
owner may also do so within 30 days of receipt of notice of its
assessment as omitted property.
(2) Notwithstanding subsection (1) of this section, an owner of
land may apply to the county assessor by December 15 to have the land
designated as forestland for the assessment year if:
(a) For the prior assessment year the land had been forestland by
reason of the land being highest and best use forestland; and
(b) For the current assessment year the land is being assessed at a
value reflecting a use other than highest and best use forestland.
(3) The application shall be made upon forms prepared by the
Department of Revenue and supplied by the county assessor, and shall
include the following:
(a) A description of all land the applicant desires to be
designated as forestland.
(b) Date of acquisition.
(c) Whether the land is being held or used for the predominant
purpose of growing and harvesting trees of marketable species.
(d) Whether there is a forest management plan for it.
(e) If so, whether the plan is being implemented, and the nature
and extent of implementation.
(f) Whether the land is used for grazing.
(g) Whether the land has been platted under ORS chapter 92.
(h) Whether the land is timberland subject to ORS chapter 477, and
if it is not, the reasons therefor.
(i) Whether the land, or any of it, is subject to a lease or option
which permits it to be used for any purpose other than the growing and
harvesting of trees.
(j) A summary of past experience and activity of the applicant in
growing and harvesting trees.
(k) A summary of current and continuing activity of the applicant
in growing and harvesting trees.
(L) A statement that the applicant is aware of the potential tax
liability involved when the land ceases to be designated as forestland.
(m) An affirmation that the statements contained in the application
are true.
(4) The county assessor shall approve an application for forestland
designation if the assessor finds that the land is properly classifiable
as forestland. The county assessor shall not find land properly
classifiable as forestland if:
(a) The application states the land is not being held or used for
the predominant purpose of growing and harvesting trees of marketable
species; or
(b) Subject to the provisions of ORS 321.257, the land does not
substantially meet minimum stocking or acreage requirements under rules
adopted by the department. Otherwise, the determination whether the land
is properly classifiable as forestland shall be made with due regard to
all relevant evidence and without any one or more items of evidence
necessarily being determinative.
(5) The application shall be deemed to have been approved unless,
within three months of the date such application was delivered to the
assessor or prior to August 15, whichever is later, the assessor shall
notify the applicant in writing of the extent to which the application is
denied. [Formerly 321.618; 1981 c.804 §93; 1983 c.462 §5; 1983 c.657 §2;
1989 c.1083 §9; 1991 c.459 §293; 1997 c.541 §§392,392a; 1999 c.314 §92;
1999 c.1078 §74; 2003 c.621 §17](1)(a) When land has once been designated as forestland
either as a result of an application being filed therefor or through the
application of ORS 321.347 (3) or (4), it shall be valued as such until
the assessor removes the forestland designation under paragraph (b) of
this subsection.
(b) The county assessor shall remove the forestland designation
upon:
(A) Notification by the taxpayer to the assessor to remove the
designation;
(B) Sale or transfer to an ownership making it exempt from ad
valorem property taxation;
(C) Discovery by the assessor that the land is no longer
forestland; or
(D) The act of recording a subdivision plat under ORS chapter 92.
(2) A taxpayer whose application filed under ORS 321.358 has been
denied in whole or in part, or a taxpayer whose forestland has had the
designation thereof removed in whole or in part, may appeal to the tax
court within the time and in the manner provided in ORS 305.404 to
305.560.
(3) If, under subsection (1)(b)(D) of this section, the county
assessor removes the forestland designation upon the act of recording a
subdivision plat, the land, or a part of the land, may be requalified for
forestland designation upon:
(a) Payment of all additional tax and applicable interest that
remains due and owing on the land;
(b) Submission by the owner of an application for designation as
forestland;
(c) Meeting all of the qualifications for designation as
forestland; and
(d) Meeting the requirements, if any, of applicable local
government zoning ordinances with regard to minimum lot or parcel acreage
for forest use. [Formerly 321.619; 1983 c.462 §6; 1983 c.563 §2; 1985
c.759 §24a; 1987 c.158 §52; 1991 c.459 §294; 1995 c.650 §94; 1999 c.314
§51; 2003 c.621 §18]The tax roll shall show the notation “Forest
Land-Potential Additional Tax Liability” for each parcel of land
designated as forestland by the assessor upon application of the owner or
by the application of ORS 321.347 (3) or (4). That notation shall not be
made with respect to parcels of undesignated forestland. [1977 c.892 §28](1) Notwithstanding ORS 308.210, 311.405 or
311.410, but subject to subsection (2) of this section, the removal under
ORS 321.359 (1)(b)(C) of land from designation as forestland because the
land is no longer forestland shall occur as of the January 1 assessment
date for the tax year in which the county assessor discovers that the
land is no longer forestland.
(2) Subsection (1) of this section applies only if notice of the
removal is mailed by the county assessor prior to August 15 of the tax
year for which the removal of the land is asserted. [2003 c.621 §15](1) The State
Forester shall identify all of the forestlands that fail to meet the
minimum stocking required under ORS 527.610 to 527.770 and that are
therefore underproductive as described under ORS 526.455.
(2) At any time the State Forester has reason to believe that
forestland is not being managed as forestland, the State Forester shall
review the owner’s management plan, if any, and inspect the property.
Subject to subsection (5) of this section, the State Forester shall
advise the owner as prescribed in subsection (3) of this section if the
State Forester determines the land is not being managed in accordance
with a plan that provides for:
(a) Regeneration of all suitable nonstocked land;
(b) Maintenance of a free-to-grow condition;
(c) Protection from fire, insects, disease, animal damage,
undesirable vegetative competition; and
(d) Final harvest.
(3)(a) The State Forester shall advise the owner that the land is
not being managed in accordance with a plan that meets the criteria set
forth in subsection (2) of this section and that a plan for the land that
does meet the criteria must be developed and activated within one year
after the date of the advisement.
(b) At the request of the owner, the State Forester shall assign a
forester or provide a listing of foresters to assist the owner in
developing and implementing an appropriate management plan for the land.
(c) As soon as practicable after the time indicated in the
advisement has expired, the State Forester shall view the land to
determine if the land is being managed in accordance with a plan that
meets the criteria set forth in subsection (2) of this section. If, upon
inspection, the State Forester finds that the land is not being so
managed, the State Forester shall notify the owner and the county
assessor.
(4) The county assessor, upon receipt of the notice from the State
Forester, shall cease to treat that land as forestland under ORS 321.257
to 321.390 and shall value the land as prescribed under ORS 308.146 and
308.232.
(5) If at the time that the State Forester views the land under
subsection (3)(c) of this section, it is determined that a change in
ownership has occurred, the State Forester shall notify the new owner as
required under subsection (3) of this section in the manner of the
original notification.
(6) When the owner of land disqualified from forestland assessment
provides satisfactory information to the State Forester of subsequent
action taken to correct the deficiency resulting in the disqualification
of land, or provides an acceptable management plan to correct such
deficiency, the State Forester shall so indicate to the county assessor.
The assessor shall then assess the land under ORS 321.257 to 321.390, if
the land is otherwise qualified for such assessment.
(7) The State Forester shall adopt rules necessary to carry out the
purposes of this section. [1977 c.892 §28a; 1979 c.454 §5; 1983 c.669 §1;
1987 c.158 §53; 1991 c.854 §7; 1993 c.801 §38b; 2003 c.621 §19; 2005 c.94
§103](1) Land described in
ORS 321.267 (3) (relating to hardwood timberland, including hybrid
cottonwood timberland) shall be assessed as farm use land under ORS
308A.050 to 308A.128.
(2)(a) If land is or becomes land described under ORS 321.267 (3)
and the land is not located within an exclusive farm use zone, the owner
shall make application for special valuation as farm use land in the
manner provided under ORS 308A.077, as follows:
(A) If the change in use takes place on or after July 1, the owner
shall file the application on or before April 1 of the following year.
(B) If the change in use takes place prior to July 1, the owner
shall file the application on or before August 1 of the same year.
(b) If an application is filed as provided under this subsection,
the owner shall have seven years beginning with the first year of
classification to meet the income requirements of ORS 308A.071 and need
not meet the two-year farm use requirements of ORS 308A.068. [1989 c.887
§8; 1991 c.459 §298; 1999 c.314 §52; 2003 c.454 §126; 2003 c.621 §20a]PHASEOUT OF EASTERN OREGON PRIVILEGE TAX(1) The revenue from the taxes imposed by ORS 321.405
to 321.487 (2001 Edition) shall be remitted by the Department of Revenue
to the State Treasurer, who shall deposit it in a suspense account,
separate and distinct from the General Fund, established under the
provisions of ORS 293.445 that shall be known as the Eastern Oregon
Timber Tax Account. Interest earned on cash balances invested by the
State Treasurer shall be credited to this account. Moneys are
appropriated continuously from the Eastern Oregon Timber Tax Account for
use in reimbursing the General Fund for expenses incurred in the
collection of taxes imposed by ORS 321.405 to 321.487 (2001 Edition) and
other expenses associated with administering forest taxes and for costs
incurred by the State Forestry Department in carrying out the provisions
of ORS 526.425 by providing assistance to nonindustrial private forest
landowners in eastern Oregon.
(2) Notwithstanding the provisions of ORS 291.238, the amount of
moneys necessary to pay refunds of the taxes imposed under ORS 321.405 to
321.487 (2001 Edition) is appropriated continuously to the department
from the suspense account referred to in subsection (1) of this section,
and shall be used by the department for the payment of all refunds of
taxes imposed under ORS 321.405 to 321.487 (2001 Edition) that have been
audited and approved by the department. Any penalties, interest and taxes
then due from the taxpayer shall be applied in that order in computing
any refund, and only the balance due the taxpayer, if any, shall be
refunded.
(3) Moneys remaining in the Eastern Oregon Timber Tax Account
following the appropriations described in subsections (1) and (2) of this
section shall be distributed as follows:
(a) Sixty-five percent of moneys that are derived from the harvest
of timber on land subject to assessment under ORS 321.811 (8) to (11)
(2001 Edition) shall be distributed as follows:
(A) Ninety-three percent of the amount distributed under this
paragraph shall be transferred to and is continuously appropriated to the
State School Fund for the purposes for which State School Fund moneys may
be spent.
(B) Seven percent of the amount distributed under this paragraph
shall be transferred to and is continuously appropriated to the Community
College Support Fund established under ORS 341.620.
(b) Thirty-five percent of moneys that are derived from the harvest
of timber on land subject to assessment under ORS 321.811 (8) to (11)
(2001 Edition) shall be distributed to county general funds of eastern
Oregon counties.
(c) The balance of the account shall be distributed as follows:
(A) Ninety-three percent of the amount distributed under this
paragraph shall be transferred to and is continuously appropriated to the
State School Fund for the purposes for which State School Fund moneys may
be spent.
(B) Seven percent of the amount distributed under this paragraph
shall be transferred to and is continuously appropriated to the Community
College Support Fund established under ORS 341.620.
(4)(a) Moneys that are to be distributed to eastern Oregon counties
under subsection (3)(b) of this section shall be distributed to each
eastern Oregon county in the proportion that the assessed value of
forestland in the county in the preceding fiscal year bears to the total
assessed value of forestland for the preceding fiscal year.
(b) The Department of Revenue may adopt rules to further implement
the distribution calculation described in this subsection.
(5) All moneys distributed to counties pursuant to subsection (4)
of this section are continuously appropriated to the counties to which
the moneys are distributed. On or before August 15 of each fiscal year,
the department shall determine the amount distributable to counties from
the Eastern Oregon Timber Tax Account as of May 1 of the preceding fiscal
year, and shall remit to the counties the amounts so determined. The
department shall certify to the county assessor the amount remitted to
the county under this subsection.
(6) The amount of Eastern Oregon Timber Tax Account moneys to be
transferred for a fiscal year under subsection (3)(a) and (c) of this
section shall be determined as of May 1 of the fiscal year and
transferred on or before May 15 of the fiscal year in which the
distribution is being made.
(7) A working balance may be retained in the Eastern Oregon Timber
Tax Account for the payment of administrative expenses described in
subsection (1) of this section. [1961 c.627 §16 (1), (2), (3) and (5);
1963 c.86 §2; 1971 c.408 §2; 1981 c.623 §8; 1985 c.759 §28; 1989 c.966
§25; 1993 c.801 §40; 1997 c.586 §2; 1999 c.19 §10; 1999 c.1078 §55; 2003
c.454 §72; 2003 c.621 §34; 2005 c.94 §104]Note: 321.485 is repealed December 31, 2006. See section 37,
chapter 621, Oregon Laws 2003.Note: Section 38, chapter 621, Oregon Laws 2003, provides:
Sec. 38. Any moneys remaining in the Eastern Oregon Timber Tax
Account on December 31, 2006, are transferred to the General Fund and may
Each
year, when extending the operating taxes, as defined in ORS 310.055, of
the county upon the assessment roll, the county assessor shall reduce the
operating tax rate submitted by the county so as to offset the amount of
revenue distributed to the county pursuant to ORS 321.485 (3)(b) against
the operating taxes of the county for the current fiscal year. [1999
c.1078 §57; 2001 c.114 §46; 2001 c.509 §5]Note: 321.487 is repealed December 31, 2006. See section 37,
chapter 621, Oregon Laws 2003.GENERALLY(1) No person shall harvest or cause to be harvested any
timber from land in Oregon without first having notified the State
Forester in writing with a copy to the Department of Revenue on forms
prepared by the State Forester and the department of intent to harvest
pursuant to ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to
321.754.
(2) The notification shall specify where and when the harvest will
take place and the nature of the harvest and shall include maps and other
data as required by the State Forester and the department. The department
shall establish by rule procedures to assure the receipt of the tax
returns sent out or a report of nonharvest from the person. The
department shall conduct field and office audits to ascertain the
correctness of any timber tax return.
(3)(a) If a person fails to file a written notice as required in
subsection (1) of this section with respect to any harvest over 5,000
board feet, the department shall notify the person. If, after the person
has been notified, the person fails to file a written notice as required
in subsection (1) of this section with respect to any subsequent harvest
over 5,000 board feet, there shall be added to the amount of the timber
tax required to be shown on the return as a result of the subsequent
harvest a delinquency penalty of $250 for each violation occurring within
a calendar year. The department shall collect the penalty in the same
manner as taxes are collected.
(b) No penalty shall be imposed under this subsection if a penalty
for failure to file the notice with the State Forester has been imposed
under ORS 527.992.
(c) The delinquency penalty shall first be added to the small tract
forestland timber severance tax imposed under ORS 321.700 to 321.754, if
applicable to the harvest. If the small tract forestland timber severance
tax is not applicable, the delinquency penalty shall be added to the
forest products harvest tax imposed under ORS 321.005 to 321.185. [1985
c.759 §2; 1989 c.588 §4; 1991 c.459 §305; 1993 c.801 §41; 2003 c.454 §54;
2003 c.621 §39a](1) The provisions of ORS chapters 305 and 314 as
to the audit and examination of reports and returns, determination of
deficiencies, liens, assessments, claims for refund, conferences and
appeals to the Oregon Tax Court, and the procedures relating thereto,
apply to the determination of taxes, penalties and interest imposed under
ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, except
where the context requires otherwise.
(2) If a taxpayer fails to file a return required by ORS 321.045 or
321.700 to 321.754, or fails to pay a tax at the time the tax becomes
due, there shall be added to the amount of tax required to be shown on
the return a delinquency penalty of five percent of the amount of such
tax.
(3) If the failure to file a return continues for a period in
excess of three months after the due date, there shall be added to the
amount of tax required to be shown on the return a failure to file
penalty of 20 percent of the amount of such tax. This penalty is in
addition to the delinquency penalty imposed by subsection (2) of this
section.
(4) If all or any part of the delinquency or deficiency for which a
determination is made is due to fraud or an intent to evade the
provisions of ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to
321.754, or the rules adopted thereunder, a penalty of 100 percent of
such delinquency or deficiency shall be added, plus interest at the rate
established under ORS 305.220 for each month, or any fraction thereof,
computed on the full amount of the delinquency or deficiency plus
penalty, from the time the return was due.
(5) For purposes of this section, the amount of tax required to be
shown on the return shall be reduced by the amount of any part of the tax
that is paid on or before the date prescribed for payment of the tax and
by the amount of any credit against the tax that may be lawfully claimed
upon the return.
(6) A delinquent tax or a deficiency shall bear interest at the
rate established under ORS 305.220 for each month, or any fraction
thereof, from the time the return was due. [Formerly 321.055; 1991 c.459
§306; 1995 c.53 §4; 1995 c.350 §5; 1995 c.650 §95; 2003 c.454 §55; 2003
c.621 §40a] (1) If any tax
imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to
321.754, or any portion of the tax, is not paid within 30 days after the
date that the written notice and demand for payment required under ORS
305.895 is mailed, the Department of Revenue may issue a warrant,
directed to the sheriff of any county of the state, commanding the
sheriff to levy upon and sell the real and personal property of the
taxpayer owning the same, found within that county, for the payment of
the amount of the tax, with the added penalties, interest and cost of
executing the warrant, and to return the warrant to the department and to
pay to it the money collected from the sale, within 60 days after receipt
of the warrant. A copy of the warrant shall be mailed or delivered to the
taxpayer by the department at the taxpayer’s last-known address.
(2) The sheriff shall, within five days after the receipt of the
warrant, record a copy with the county clerk, and the clerk shall
immediately enter in the County Clerk Lien Record the name of the
taxpayer mentioned in the warrant, and the amount of the tax or portion
of the tax and penalties for which the warrant is issued and the date
when the copy is recorded. The amount of the warrant so recorded shall
become a lien upon the title to and interest in real property of the
taxpayer against which it is issued, in the same manner as a judgment
that creates a judgment lien under ORS chapter 18. The sheriff
immediately shall proceed upon the warrant in all respects, with like
effect, and in the same manner prescribed by law in respect to executions
issued against property upon judgments of a court of record, and shall be
entitled to the same fees for services in executing the warrant, to be
added to and collected as a part of the warrant liability.
(3) In the discretion of the department a warrant of like terms,
force and effect may be issued and directed to any agent authorized to
collect this tax. In the execution of the warrant, such agent has the
powers conferred by law upon sheriffs, but is entitled to no fee or
compensation in excess of actual expenses paid in the performance of such
duty.
(4) If a warrant is returned not satisfied in full, the department
shall have the same remedies to enforce the claim for taxes against the
taxpayer as if the state had a recorded judgment against the taxpayer for
the amount of the tax. [Formerly 321.075; 1989 c.625 §78; 2003 c.454 §56;
2003 c.576 §203; 2003 c.621 §41a] If any
taxpayer neglects or refuses to make a return required to be made by ORS
321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, the
Department of Revenue is authorized to determine the tax due, based upon
any information in its possession or that may come into its possession.
The department shall give the taxpayer written notice of the tax and
delinquency charges and the tax and delinquency charges shall be a lien
from the time of severance. If the tax and delinquency charges are not
paid within 30 days from the mailing of the notice, the department shall
proceed to collect the tax in the manner provided in ORS 321.570.
[Formerly 321.092; 2003 c.454 §57; 2003 c.621 §42a] All taxes, interest
and penalties due and unpaid under ORS 321.005 to 321.185, 321.560 to
321.600 or 321.700 to 321.754 constitute a debt due the State of Oregon
and may be collected, together with interest, penalty and costs, by
appropriate judicial proceeding, which remedy is in addition to all other
existing remedies. However, no proceeding for the collection of taxes
under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754
shall be instituted after the expiration of six years from the date the
taxes were due. [Formerly 321.105; 2003 c.454 §58; 2003 c.621 §43a] (1)
ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall
be enforced and the taxes imposed by ORS 321.005 to 321.185, 321.560 to
321.600 and 321.700 to 321.754 shall be collected by the Department of
Revenue, which shall have the power to prescribe forms and to adopt rules
for the ascertainment, assessment and collection of the taxes imposed by
ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754.
(2) For the purpose of determining the taxes imposed by ORS 321.005
to 321.185, 321.560 to 321.600 or 321.700 to 321.754, the department may:
(a) Require any person to furnish any information deemed necessary.
(b) Examine the books, records and files of such person.
(c) Subpoena and examine witnesses and administer oaths.
(d) Enter upon and inspect the land of any owner of the land from
which any timber has been harvested. [Formerly 321.135; 1999 c.21 §55;
2003 c.454 §59; 2003 c.621 §44a] (1)
Except as otherwise specifically provided by law, it shall be unlawful
for the Department of Revenue or any officer or employee of the
department to divulge or make known in any manner the amount of the tax
or any particulars set forth or disclosed in any report or return
required to be filed under ORS 321.045 or 321.741 or any appraisal data
collected to make determinations of specially assessed value of
forestland pursuant to ORS 321.201 to 321.222. It shall be unlawful for
any person or entity to whom information is disclosed or given by the
department pursuant to ORS 321.684 (2) or any other provision of state
law to divulge or use such information for any purpose other than that
specified in the provisions of law authorizing the use or disclosure. No
subpoena or judicial order shall be issued compelling the department or
any of its officers or employees, or any person who has acquired
information pursuant to ORS 321.684 (2) or any other provision of state
law, to divulge or make known the amount of tax or any particulars set
forth or disclosed in any report or return except where the taxpayer’s
liability for timber tax is to be adjudicated by the court from which
such process issues.
(2) As used in this section, “officer,” “employee” or “person”
includes an authorized representative of the officer, employee or person,
or any former officer, employee or person, or an authorized
representative of such former officer, employee or person. [1989 c.1083
§18; 2001 c.860 §26; 2003 c.454 §60; 2003 c.621 §45a] (1)
The Department of Revenue may:
(a) Furnish to any taxpayer or authorized representative, upon
request of the taxpayer or authorized representative, a copy of the
taxpayer’s forest products harvest tax report or return required by ORS
321.045 or 321.741 that is filed with the department for any year, or a
copy of any report filed by the taxpayer in connection with the return.
(b) Publish a list of taxpayers who are entitled to unclaimed tax
refunds.
(c) Publish statistics classified so as to prevent the
identification of taxable value or any particulars contained in any
report or return.
(d) Disclose a taxpayer’s name, address and Social Security number
or employer identification number to the extent necessary in connection
with the processing and mailing of forms for any report or return
required in the administration of ORS 321.045 and 321.741.
(e) Disclose to the State Forester, upon request of the forester,
for the purpose of soliciting nominations and recommendations referred to
in ORS 526.610, the names of producers meeting producer class
qualifications established under ORS 526.610 who filed forest products
harvest tax returns.
(f) Disclose appraisal data collected to make determinations of
specially assessed value of forestland under ORS 321.201 to 321.222 to
any member of a forestland value advisory committee the department has
convened under ORS 321.213.
(2) The department also may disclose and give access to information
described in ORS 321.682 to:
(a) The Commissioner of Internal Revenue or authorized
representative, for tax purposes only.
(b) The United States Forest Service, Bureau of Land Management and
the State Forestry Department pursuant to their regulatory programs and
for investigative purposes related to timber theft.
(c) The Attorney General, assistants and employees in the
Department of Justice or other legal representative of the State of
Oregon, to the extent the department considers disclosure or access
necessary for the performance of the duties of advising or representing
the department pursuant to ORS 321.045 and 321.741.
(d) Employees of the State of Oregon, other than the Department of
Revenue or Department of Justice, to the extent the department considers
disclosure or access necessary for such employees to perform their duties
under contracts or agreements between the department and any other
department, agency or subdivision of the State of Oregon in the
department’s administration of the tax laws.
(e) The Legislative Revenue Officer or the authorized
representative of the Legislative Revenue Officer upon compliance with
ORS 173.850. The officer or representative may not remove from the
premises of the department any materials that would reveal the identity
of any taxpayer or any other person or the volume of harvest and value
reported on individual returns and reports.
(f) Any agency of the State of Oregon, or any person, or any
officer or employee of the agency or person to whom disclosure or access
is given by state law and not otherwise referred to in this section,
including but not limited to the Secretary of State as Auditor of Public
Accounts under section 2, Article VI of the Constitution of the State of
Oregon.
(3) Each officer or employee of the department and each person
described or referred to in subsection (2)(b) to (f) of this section to
whom disclosure or access to the tax information is given under
subsection (2) of this section or any other provision of state law, prior
to beginning employment or the performance of duties involving such
disclosure or access, shall be advised in writing of the provisions of
ORS 321.682 and 321.686 relating to penalties for the violation of ORS
321.682, and shall, as a condition of employment or performance of
duties, execute a certificate for the department, in a form prescribed by
the department, stating in substance that the person has read these
provisions of law, that the person has had them explained and that the
person is aware of the penalties for the violation of ORS 321.682. [1989
c.1083 §19; 1991 c.949 §24; 1993 c.653 §22; 1995 c.225 §1; 1999 c.1078
§81; 2001 c.860 §27; 2003 c.423 §8; 2003 c.454 §61; 2003 c.621 §46; 2005
c.94 §105] Violation of ORS
321.682 is subject to a fine not exceeding $5,000 or, if committed by an
officer or employee of the state, dismissal or removal from office or
employment, or both fine and dismissal or removal from office or
employment. [1989 c.1083 §20; 2005 c.94 §106]SMALL TRACT FORESTLAND PROGRAM As used in ORS
321.700 to 321.754:
(1) “Common ownership” means direct ownership by one or more
individuals or ownership by a corporation, partnership, association or
other entity in which an individual owns a majority interest.
(2) “Contiguous” means having a common boundary that is greater
than a single point.
(3) “Contiguous parcels”:
(a) Includes parcels separated by public or county roads, state
highways, nonnavigable streams or nonnavigable rivers.
(b) Does not include parcels that are separated by an interstate
highway, a navigable stream or a navigable river, unless there is an
underpass, a bridge or another direct access between the separated
parcels.
(4) “Department” means the Department of Revenue.
(5) “Eastern Oregon” means that portion of the State of Oregon
lying east of a line beginning at the intersection of the northern
boundary of the state and the western boundary of Wasco County, thence
southerly along the western boundaries of the counties of Wasco,
Jefferson, Deschutes and Klamath to the southern boundary of the state.
(6) “Forestland” means land that meets the definition of forestland
under ORS 321.257 if the land is located in western Oregon or land that
meets the definition of forestland in ORS 321.805 if located in eastern
Oregon.
(7) “Harvest” means the point at which timber that has been cut,
severed or removed for purposes of sale or use is first measured in the
ordinary course of business as determined by reference to common practice
in the timber industry.
(8) “Land class” means a forestland land class described in ORS
321.210 or eastern Oregon forestland.
(9) “Owner of timber” has the meaning given that term in ORS
321.005.
(10) “Parcel” means a quantity of land that is capable of being
described in a single description by a closed traverse, as one or more
subsections or sections of a township, as one or more lots, blocks or
tracts in a subdivision or as one or more tax lots.
(11) “Small tract forestland” means forestland subject to
assessment under ORS 321.700 to 321.754 and from which the harvesting of
timber is subject to severance taxation under ORS 321.700 to 321.754.
(12) “Taxpayer” means the owner of timber at time of harvest.
(13) “Timber” includes logs that are capable of being measured in
board feet and that meet or exceed minimum sawmill grade and other forest
products determined by the Department of Revenue by rule.
(14) “Unit of proper measurement” means any unit of measurement
commonly used in the timber industry for measuring timber and harvested
timber products.
(15) “Western Oregon” means that portion of the State of Oregon
lying west of a line beginning at the intersection of the northern
boundary of the state and the western boundary of Wasco County, thence
southerly along the western boundaries of the counties of Wasco,
Jefferson, Deschutes and Klamath to the southern boundary of the state.
[2003 c.454 §1] (1) The Legislative
Assembly finds that:
(a) Oregon forests are dynamic ecosystems that make vital
contributions to all Oregonians. Environmental benefits of forests
include habitats for diverse life forms, clean and oxygenated air, clean,
filtered and recycled water and stabilized productive soil. Economic
benefits of forests include renewable raw material for paper and wood
products used by everyone in daily living. Social benefits of forests
include scenic landscapes and vistas, open space, solitude and outdoor
recreation.
(b) Healthy productive forests provide a sustainable flow of goods,
services, values and products.
(c) Private family and nonindustrial forestlands are important
parts of the forest resource base of this state. Private family and
nonindustrial forestlands make major contributions to the economy of this
state and provide many other social and environmental benefits.
(d) Because of the wide array of management goals and objectives
that apply to private family and nonindustrial forestlands, these
forestlands provide a great range of valuable forest diversity across the
landscape of this state.
(e) Many lower gradient streams, which are key components of
numerous watersheds and are extremely important for some aquatic species,
flow through private family and nonindustrial forestlands.
(f) The interests of this state, its citizens and future citizens
are best served by sustainable forest practices and taxing policies that
encourage maintaining and establishing diverse forest resources for
watersheds, commerce, recreation and stabilized employment levels. These
practices and policies prevent shifts in population and encourage the
processing of forest products within Oregon.
(g) Timber on private land that is managed on a sustainable basis
should be treated as a crop and not taxed as real property.
(h) A tax imposed at the time of harvest coincides with the cash
flow of small timber operations and recognizes the hazards and
uncertainties involved in growing a long-term timber crop on a
sustainable basis.
(2) The Legislative Assembly declares the purposes of the small
tract forestland tax option program established under ORS 321.700 to
321.754 are to:
(a) Impose property taxes on forestland values that are annually
determined and adjusted as described in ORS 321.201 to 321.222 and then
specially assessed; and
(b) Impose a severance tax on the harvesting of timber from small
tract forestland in order to:
(A) Recognize the long-term nature of the forest crop and foster
the public policy of this state to encourage the growing and harvesting
of timber;
(B) Protect the public welfare by ensuring that the citizens of
this state and future generations will have the benefits to be derived
from the continuous production of forest products from privately held
small tract forestland;
(C) Promote the public policy of this state to encourage forestry
and the restocking of forestlands in order to provide present and future
benefits, including but not limited to water supply enhancement, erosion
prevention, wildlife habitat, scenic and recreational opportunities and
needed forest products;
(D) Produce revenues for local taxing districts;
(E) Match the incidence of taxation with the realization of the
economic benefits of harvest; and
(F) Encourage the establishment of new forests on denuded,
nonstocked or underproducing forestland. [2003 c.454 §2](1) An owner of forestland
seeking to have the forestland qualified under ORS 321.700 to 321.754
shall apply to the county assessor of the county in which the forestland
is located for qualification of the forestland as small tract forestland.
If the forestland to be qualified is located in more than one county, the
owner shall apply for qualification to the county assessor of each county
in which the forestland is located.
(2) An application shall be made on a form prescribed by the
Department of Revenue and supplied by the county assessor that contains:
(a) The name and address of the forestland owner;
(b) The taxpayer identification number of the forestland owner;
(c) A statement listing the county and containing a description
sufficient to identify the location of all land for which small tract
forestland qualification is sought;
(d) A statement describing the uses of the land for which
qualification as small tract forestland is sought;
(e) A statement indicating the extent to which the land that has
been the subject of the application has been platted under ORS chapter 92;
(f) The total acreage of Oregon forestland owned or held in common
ownership by the owner;
(g) A statement that the applicant is aware of the potential tax
liability that arises under ORS 308A.707 upon disqualification of small
tract forestland;
(h) An affirmation that the statements contained in the application
are true; and
(i) Any other relevant information the department may prescribe.
(3) The applicant shall file the application with the county
assessor on or before the later of:
(a) April 1 of the first assessment year for which the forestland
is to be qualified as small tract forestland;
(b) In the case of land that is omitted property, within 30 days of
the notice of assessment of the property as omitted property; or
(c) December 15 of the first assessment year for which the
forestland is to be qualified as small tract forestland if:
(A) For the prior assessment year the land was highest and best use
forestland; and
(B) For the current assessment year the land is being assessed at a
value reflecting a use other than highest and best use forestland.
(4) The county assessor shall review an application and qualify the
forestland under ORS 321.700 to 321.754 if the land meets the
qualifications for small tract forestland under ORS 321.709.
(5) Land that qualifies as small tract forestland is also
disqualified from any other special assessment program as of the tax year
for which the land first qualifies as small tract forestland.
(6) An application shall be deemed approved unless, within three
months of the date the application was made or before August 15 of the
year in which the application was filed, whichever is later, the county
assessor notifies the applicant in writing that the application has been
wholly or partially denied.
(7) A taxpayer may appeal the decision of the county assessor to
wholly or partially deny an application for small tract forestland
qualification to the tax court in the time and manner prescribed under
ORS 305.404 to 305.560.
(8) In the case of property that qualifies as small tract
forestland, the county assessor shall send to the department a written
notification of the qualification and a copy of the application. [2003
c.454 §3; 2005 c.400 §5]Note: Section 6, chapter 400, Oregon Laws 2005, provides:
Sec. 6. The amendments to ORS 308A.703, 308A.707, 321.706, 321.716
and 321.719 by sections 1 to 5 of this 2005 Act apply to tax years
beginning on or after July 1, 2005, and to small tract forestland
assessment disqualifications occurring on or after January 1, 2005. [2005
c.400 §6] (1) To
qualify for small tract forestland assessment under ORS 321.700 to
321.754 for each tax year:
(a) The owner of the land that is the subject of an application
filed under ORS 321.706 must own or hold common ownership interest in at
least 10 acres of Oregon forestland but less than 5,000 acres of Oregon
forestland;
(b) The land that is the subject of the application must constitute
all forestland within a single tax lot and all forestland within
contiguous parcels owned or held in common ownership by the owner; and
(c) The forestland that is the subject of the application must meet
minimal stocking and species requirements applicable to forestland under
rules adopted by the Department of Revenue.
(2)(a) Whether land qualifies for small tract forestland assessment
shall be determined as of January 1 of each assessment year.
(b) If land qualified for small tract forestland assessment under
this section as of January 1 of an assessment year but is disqualified
from small tract forestland assessment prior to July 1 of the same
assessment year, the land shall be assessed as provided under ORS 308.146
or as otherwise provided by law.
(c) If land qualified for small tract forestland assessment under
this section as of January 1 of an assessment year but ceases to meet the
qualifications for small tract forestland assessment on or after July 1,
the land shall continue to be assessed as small tract forestland for the
current tax year.
(d) The land that is the subject of the application must not have
been disqualified from small tract forestland assessment under ORS
321.700 to 321.754 for any of the five tax years preceding the year for
which small tract forestland assessment is sought under this section.
(3) For each year that land qualifies for small tract forestland
assessment, the county assessor shall enter the notation “potential
additional tax liability” on the assessment and tax roll. [2003 c.454 §4](1) An owner of small tract
forestland shall notify the county assessor:
(a) When the owner acquires, either directly or through common
ownership, one or more tax lots that are contiguous to small tract
forestland owned or held in common ownership by the owner;
(b) When the owner acquires, either directly or through common
ownership, additional forestland that results in the owner’s owning or
holding in common ownership more than 5,000 acres of Oregon forestland;
(c) When the owner sells, either directly or through common
ownership, small tract forestland that results in the owner’s owning or
holding in common ownership less than 10 acres of Oregon forestland; or
(d) When there is a change in use of any portion of small tract
forestland to a use that is not a forestland use.
(2) The notification under subsection (1) of this section must be
made in writing.
(3) The county assessor may disqualify small tract forestland if
the assessor discovers an acquisition, sale or change in use described in
subsection (1) of this section for which the owner did not give written
notification as required under this section.
(4) The county assessor shall send a copy of any notification made
under this section and received by the assessor to the Department of
Revenue. [2003 c.454 §5](1) The
county assessor shall disqualify land as small tract forestland upon:
(a) Sale or transfer of the small tract forestland;
(b) Discovery by the assessor that the land is no longer forestland;
(c) The owner’s owning or holding in common ownership more than
5,000 acres of Oregon forestland;
(d) The owner’s owning or holding in common ownership less than 10
acres of Oregon forestland;
(e) Written notice from the State Forestry Department that the land
no longer meets the stocking and species requirements applicable to small
tract forestland under rules adopted by the Department of Revenue;
(f) The land’s qualifying for another special assessment listed in
ORS 308A.706 (1)(d)(A), (B) or (F); or
(g) The recording of a subdivision plat under ORS chapter 92 that
subdivides the land.
(2) If, pursuant to subsection (1)(g) of this section, the county
assessor disqualifies small tract forestland upon the recording of a
subdivision plat, the land may requalify for small tract forestland
assessment upon:
(a) Payment of all additional tax and interest that remains due and
owing as a result of the disqualification;
(b) Submission of an application for small tract forestland
assessment under ORS 321.706 and approval of the application by the
county assessor; and
(c) Compliance with any applicable local government zoning
ordinances governing minimum lot or parcel acreage for forest use.
(3)(a) If a sale or transfer of small tract forestland is the basis
for disqualification under subsection (1)(a) of this section, the land
may not be disqualified until 30 days after the county assessor issues a
notice of intent to disqualify to the purchaser or transferee of the
small tract forestland. The assessor shall issue a notice of intent to
disqualify within 15 months after the date of the sale or transfer.
(b) The land shall automatically qualify for special assessment
under ORS 321.257 to 321.390 or 321.805 to 321.855, whichever is
applicable, unless the assessor determines that the land does not
constitute forestland.
(4) Upon disqualification of land under subsection (1) of this
section, additional taxes shall be determined as provided in ORS 308A.700
to 308A.733. [2003 c.454 §6; 2005 c.400 §1]Note: See note under 321.706.(1)
Notwithstanding ORS 321.716 (1)(a), if the sale or transfer of small
tract forestland is to a person who, following the date of the sale or
transfer, does not own or hold in common ownership less than 10 acres or
5,000 acres or more of forestland in Oregon, the sold or transferred
forestland may remain small tract forestland, if:
(a) Within 30 days after the date the county assessor issues the
notice of intent to disqualify under ORS 321.716, the purchaser or
transferee has applied for continued qualification of the small tract
forestland;
(b) The purchaser or transferee is otherwise eligible to be an
owner of small tract forestland under ORS 321.700 to 321.754; and
(c) Any forestland owned or held in common ownership by the
purchaser or transferee that is a contiguous parcel to the purchased or
transferred forestland is:
(A) Qualified as small tract forestland or is the subject of an
application for qualification under ORS 321.706; or
(B) Included as part of the application for continued qualification
filed under this section, and the additional information required in an
application for qualification of small tract forestland under ORS 321.706
is included in the application for continued qualification filed under
this section.
(2)(a) A purchaser or transferee described in subsection (1) of
this section shall apply for continued qualification to the county
assessor of the county in which the forestland that is the subject of the
sale or transfer is located. If the forestland is located in more than
one county, the purchaser or transferee shall apply for continued
qualification to the county assessor of each county in which the
forestland is located.
(b) The application shall be on a form prescribed by the Department
of Revenue and supplied by the county assessor that contains:
(A) The name and address of the seller or transferor of the small
tract forestland;
(B) The name, address and taxpayer identification number of the
purchaser or transferee of the small tract forestland;
(C) A statement listing the county and containing a description
sufficient to identify the location of the small tract forestland being
purchased or transferred;
(D) A statement listing the county and containing a description
sufficient to identify the location of all parcels of land owned or held
in common ownership by the purchaser or transferee that are contiguous to
the small tract forestland that is being purchased or transferred;
(E) The total acreage of Oregon forestland owned or held in common
ownership by the purchaser or transferee;
(F) A statement that the applicant is aware of the potential tax
liability that arises under ORS 308A.707;
(G) An affirmation that the statements contained in the application
are true; and
(H) Any other relevant information the department may prescribe.
(3) The assessor shall review the application and grant the
continued qualification of the land as small tract forestland following
the sale or transfer if the purchaser or transferee satisfies the
requirements of subsection (1) of this section.
(4)(a) If the application for continued qualification is filed
prior to July 1 of the assessment year, the assessor shall process the
application for continued qualification for the tax year beginning that
July 1.
(b) If the notice of intent to disqualify is issued on or after
June 1 of the assessment year, the assessor may not disqualify the land
as small tract forestland for the tax year beginning July 1, and shall
process the application for continued qualification for the tax year
beginning the next succeeding July 1.
(c) An application for continued qualification shall be deemed
approved unless, within three months of the date the application was made
or before August 15 of the year in which the application was filed,
whichever is later, the county assessor notifies the purchaser or
transferee in writing that the application has been wholly or partially
denied.
(5) A purchaser or transferee may appeal the decision of the county
assessor to wholly or partially deny an application for continued
qualification to the tax court in the time and manner prescribed under
ORS 305.404 to 305.560.
(6) In the case of an application for continued qualification that
is approved by the county assessor, the assessor shall send a written
notification of the approval and a copy of the application to the
department.
(7) For purposes of computing additional taxes under ORS 308A.707,
upon a subsequent disqualification of small tract forestland that is
granted continued qualification under this section, the small tract
forestland is considered to have been subject to small tract forestland
assessment without interruption from the period before the sale or
transfer to the date of subsequent disqualification from small tract
forestland assessment.
(8) Notwithstanding subsection (1) of this section, a purchaser or
transferee of small tract forestland may file an application for
continued qualification of the small tract forestland after the date
prescribed in subsection (1) of this section if:
(a) The application is filed on or before December 15 of the first
tax year for which the forestland would otherwise be disqualified from
small tract forestland assessment; and
(b) The applicant pays a $200 late filing fee at the time the
application is filed. [2003 c.621 §109; 2005 c.400 §2]Note: See note under 321.706. (1) Small tract forestland shall have a
specially assessed value per acre:
(a) Equal to 20 percent of the specially assessed value per acre
determined under ORS 321.354, if located in western Oregon; or
(b) Equal to 20 percent of the specially assessed value per acre
determined under ORS 321.833, if located in eastern Oregon.
(2) For each land class, the maximum assessed value per acre of
small tract forestland shall equal 103 percent of the small tract
forestland assessed value per acre for the preceding tax year or 100
percent of the small tract forestland maximum assessed value per acre for
the preceding tax year, whichever is greater.
(3) The county assessor shall compute the assessed value of small
tract forestland by multiplying the acreage of the small tract forestland
in each land class by the lesser of:
(a) The specially assessed value per acre; or
(b) The maximum assessed value per acre.
(4) If the small tract forestland being assessed consists of
different land classes, the assessed value of the small tract forestland
shall be the sum of the assessed values computed for each land class
under subsection (3) of this section. [2003 c.454 §7] (1)
A severance tax is imposed at the time of the harvest of timber from
small tract forestland.
(2) The tax is imposed on the owner of timber at the time of
harvest, and remains a liability of the owner of timber until paid.
(3) The tax is imposed at the rate of:
(a) $3.89 per thousand feet, board measure, of timber harvested in
western Oregon; or
(b) $3.03 per thousand feet, board measure, of timber harvested in
eastern Oregon.
(4) The tax shall be imposed on the net volume of timber harvested,
determined by unit of proper measurement for the kind of timber, species,
quality class, grade or product harvested.
(5) For calendar years beginning on or after January 1, 2005, the
tax rates imposed under subsection (3) of this section shall be indexed
as follows:
(a) For the rate that applies to the harvest of timber from small
tract forestland in western Oregon, the tax rate applicable to the
harvest of timber from small tract forestland in western Oregon for the
previous calendar year shall be multiplied by the ratio of the average
assessed value per acre of small tract forestland in western Oregon for
the property tax year in which the current calendar year begins over the
average assessed value per acre of small tract forestland in western
Oregon for the previous property tax year. For purposes of this
paragraph, the average assessed value per acre of small tract forestland
in western Oregon is determined by adding the assessed values per acre of
small tract forestland for each land class in western Oregon and dividing
that number by the number of land classes in western Oregon.
(b) For the rate that applies to the harvest of timber from small
tract forestland in eastern Oregon, the tax rate applicable to the
harvest of timber from small tract forestland in eastern Oregon for the
previous calendar year shall be multiplied by the ratio of the assessed
value per acre of small tract forestland in eastern Oregon for the
property tax year in which the current calendar year begins over the
assessed value per acre of small tract forestland in eastern Oregon for
the previous property tax year.
(6) The tax imposed under this section does not apply to an owner
of forestland totaling 5,000 acres or more that, on or after July 1 of an
assessment year, acquires ownership of small tract forestland and
harvests timber from the acquired small tract forestland. [2003 c.454 §9] (1) The Department of Revenue shall
mail a severance tax return form to an owner of timber harvested from
lands assessed as small tract forestland, as shown on a State Forestry
Department Notification of Operations permit issued during a calendar
year.
(2) Any owner of timber receiving a severance tax return mailed by
the Department of Revenue shall complete the return and submit the return
to the department within the time prescribed in ORS 321.741, even if the
owner of timber has not incurred severance tax liability during the
calendar year. [2003 c.454 §11] (1) The
severance tax imposed under ORS 321.726 is due and payable annually on or
before the last day of January of each year with respect to all timber
harvested during the previous calendar year.
(2) At the time at which the severance tax is paid and on or before
the last day of January of each year, each taxpayer who has harvested any
timber during the previous calendar year shall prepare a return on a form
prescribed by the Department of Revenue showing the amounts and kinds of
timber harvested for the previous calendar year, the amount of tax for
which the taxpayer is liable for harvesting during the previous calendar
year and any other information that the department considers necessary to
correctly determine the tax due and shall mail or deliver the return,
together with a remittance for the unpaid balance of the tax, to the
department. The return shall be signed and certified by the taxpayer or a
duly authorized agent of the taxpayer, as provided in ORS 305.810. The
department may allow, upon written application made on or before the last
day of January, further time not exceeding 30 days for filing a return.
The tax shall be delinquent if not paid by the last day of January,
regardless of any extension of time for filing the return.
(3) All severance tax payments received under ORS 321.700 to
321.754 shall be credited first to penalty and then to interest accrued
on the tax being paid and then to the tax.
(4) A taxpayer incurring less than $10 total severance tax
liability under ORS 321.700 to 321.754 in any calendar year is excused
from the payment of the tax but is required to file a return. [2003 c.454
§10] (1) Revenue from the severance tax
imposed in western Oregon under ORS 321.726 shall be paid over by the
Department of Revenue to the State Treasurer and deposited in a suspense
account established under ORS 293.445. After the payment of refunds, the
balance of the suspense account shall be transferred to the Western
Oregon Timber Severance Tax Fund established under ORS 321.751.
(2) Revenue from the severance tax imposed in eastern Oregon under
ORS 321.726 shall be paid over by the Department of Revenue to the State
Treasurer and deposited in a suspense account established under ORS
293.445. After the payment of refunds, the balance of the suspense
account shall be transferred to the Eastern Oregon Timber Severance Tax
Fund established under ORS 321.754. [2003 c.454 §12](1) The Western Oregon Timber Severance Tax Fund is
established in the State Treasury, separate and distinct from the General
Fund. Interest earned by the Western Oregon Timber Severance Tax Fund
shall be retained by the Western Oregon Timber Severance Tax Fund.
(2) Moneys are continuously appropriated from the Western Oregon
Timber Severance Tax Fund for use in reimbursing the General Fund for
expenses incurred in the collection of taxes imposed under ORS 321.700 to
321.754.
(3) A working balance may be retained in the Western Oregon Timber
Severance Tax Fund for the payment of expenses described in subsection
(2) of this section. The balance of the Western Oregon Timber Severance
Tax Fund, as of May 1 of each calendar year, shall be distributed as
follows:
(a) 60.5 percent to the State School Fund established under ORS
327.008. A distribution made under this paragraph shall be made on or
before May 15 of the year.
(b) 4.5 percent to the Community College Support Fund established
under ORS 341.620. A distribution made under this paragraph shall be made
on or before May 15 of the year.
(c) 35 percent to the Department of Revenue for further
distribution to the counties of this state that are located in western
Oregon. Moneys distributed to the department under this paragraph are
continuously appropriated to the department for the purpose of making the
payments to counties described in this paragraph. A distribution to the
department made under this paragraph shall be made on or before August 15
of the year. Each county’s share of the distribution made under this
paragraph shall equal the proportion of the assessed value of all small
tract forestland in western Oregon that is located in that county. A
distribution made by the department to a county under this paragraph
shall be deposited in the county general fund. [2003 c.454 §13](1) The Eastern Oregon Timber Severance Tax Fund is
established in the State Treasury, separate and distinct from the General
Fund. Interest earned by the Eastern Oregon Timber Severance Tax Fund
shall be retained by the Eastern Oregon Timber Severance Tax Fund.
(2) Moneys are continuously appropriated from the Eastern Oregon
Timber Severance Tax Fund for use in reimbursing the General Fund for
expenses incurred in the collection of taxes imposed under ORS 321.700 to
321.754.
(3) A working balance may be retained in the Eastern Oregon Timber
Severance Tax Fund for the payment of expenses described in subsection
(2) of this section. The balance of the Eastern Oregon Timber Severance
Tax Fund, as of May 1 of each calendar year, shall be distributed as
follows:
(a) 60.5 percent to the State School Fund established under ORS
327.008. A distribution made under this paragraph shall be made on or
before May 15 of the year.
(b) 4.5 percent to the Community College Support Fund established
under ORS 341.620. A distribution made under this paragraph shall be made
on or before May 15 of the year.
(c) 35 percent to the Department of Revenue for further
distribution to the counties of this state that are located in eastern
Oregon. Moneys distributed to the department under this paragraph are
continuously appropriated to the department for the purpose of making the
payments to counties described in this paragraph. A distribution to the
department made under this paragraph shall be made on or before August 15
of the year. Each county’s share of the distribution made under this
paragraph shall equal the proportion of the assessed value of all small
tract forestland in eastern Oregon that is located in that county. A
distribution made by the department to a county under this paragraph
shall be deposited in the county general fund. [2003 c.454 §14]Note: Sections 17 and 18, chapter 454, Oregon Laws 2003, provide:
Sec. 17. (1) The Department of Revenue shall study the taxation of
timber harvested from small tract forestland for the period January 1,
2004, through December 31, 2008, and the indexing of severance tax rates
during that period to ensure that the indexed severance tax rates
accurately reflect the proportion of each forestland land class that is
qualified as small tract forestland.
(2) The department shall report the results of its study to those
committees of the Seventy-fifth Legislative Assembly having jurisdiction
over revenue and tax matters. The report must be made on or before
February 1, 2009. [2003 c.454 §17]
Sec. 18. (1) The Department of Revenue shall take appropriate
action to inform owners of Oregon forestland of 5,000 acres or less of
the availability and effects of qualification in the small tract
forestland tax option program established under sections 1 to 14 of this
2003 Act [321.700 to 321.754].SPECIAL ASSESSMENT OF EASTERN OREGON FORESTLAND As used in ORS
321.805 to 321.855, unless the context requires otherwise:
(1) “Cultured Christmas trees” means trees:
(a) Grown on lands used exclusively for that purpose, capable of
preparation by intensive cultivation methods such as plowing or turning
over the soil;
(b) Of a marketable species;
(c) Managed to produce trees meeting U.S. No. 2 or better standards
for Christmas trees as specified by the Agriculture Marketing Services of
the United States Department of Agriculture; and
(d) Evidencing periodic maintenance practices of shearing for
Douglas fir and pine species, weed and brush control, and basal pruning,
fertilizing, insect and disease control, stump culture, soil cultivation
or irrigation.
(2) “Department” means the Department of Revenue.
(3) “Eastern Oregon” means that portion of the state lying east of
a line beginning at the intersection of the northern boundary of the
State of Oregon and the western boundary of Wasco County, thence south
along the western boundaries of the counties of Wasco, Jefferson,
Deschutes and Klamath to the southern boundary of the State of Oregon.
(4) “Forestland” means land in eastern Oregon that is being held or
used for the predominant purpose of growing and harvesting trees of a
marketable species and that has been designated as forestland under ORS
321.805 to 321.855 or land in eastern Oregon, the highest and best use of
which is the growing and harvesting of such trees. Forestland is the land
alone. Forestland often contains isolated openings that because of rock
outcrops, river wash, swamps, chemical conditions of the soil, brush and
other like conditions prevent adequate stocking of such openings for the
production of trees of a marketable species. If such openings in their
natural state are necessary to hold the surrounding forestland in forest
use through sound management practices, the openings are deemed
forestland.
(5) “State Forester” means the State Forester or the authorized
representative of the State Forester.
(6) “Summit of the Cascade Mountains” means a line beginning at the
intersection of the northern boundary of the State of Oregon and the
western boundary of Wasco County, thence southerly along the western
boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to
the southern boundary of the State of Oregon.
(7) “Timber” means all logs which can be measured in board feet and
other forest products as determined by department rule, but does not
include western juniper or products from harvested western juniper. [1971
c.654 §2; 1977 c.892 §46; 1983 c.539 §4; 1995 c.79 §178; 1997 c.154 §53;
1999 c.314 §55; 1999 c.1078 §45; 2003 c.621 §53]The purposes of ORS 321.805 to 321.855 are:
(1) To impose with respect to forestland in eastern Oregon a
special assessment program whereby the assessed value of forestland is
determined as prescribed in ORS 321.201 to 321.222.
(2) To establish a special assessment program as a means of:
(a) Recognizing the findings in ORS 321.817 without discriminating
in favor of either eastern or western Oregon.
(b) Recognizing the long-term nature of the forest crop and
fostering the public policy of Oregon to encourage the growing and
harvesting of timber.
(c) Protecting the public welfare by assuring that the citizens of
the state and future generations shall have the benefits to be derived
from the continuous production of forest products from private forestland.
(d) Promoting the state’s policy of encouraging forestry and the
restocking of forestland to provide present and future benefits by
enhancing the water supply, preventing erosion, providing habitat for
wildlife, providing scenic and recreational opportunities and providing
for needed products. [Formerly 321.408] It is hereby found that:
(1) Multiple taxation through a yearly ad valorem levy on both
trees and forestland managed in sustained yield timber operations
discourages conservation, private ownership and investment of capital.
(2) The interests of the state, its citizens and future citizens
are best served by sustained yield practices and tax policies that
encourage production of forest resources for commerce, recreation and
watersheds, stabilize employment levels, prevent large population shifts
and encourage millage of timber products within Oregon.
(3) Timber on private lands managed on a sustained yield basis
should be treated as a crop and not taxed as real property.
(4) That portion of our state lying east of the summit of the
Cascade Mountains differs greatly in forest tree types, soils, climate,
growing conditions and topography from western Oregon.
(5) Eastern Oregon forests predominate in Ponderosa pine and
associated species, while western Oregon forests predominate in Douglas
fir and associated species. [Formerly 321.410] (1) Lands
assessed by the Department of Revenue pursuant to ORS 308.505 to 308.665
or 308.805 to 308.820 may not be assessed under ORS 321.805 to 321.855.
(2) Land used exclusively for growing cultured Christmas trees may
not be assessed under ORS 321.805 to 321.855.
(3) Land that is used to grow hardwood timber, including but not
limited to hybrid cottonwood, may not be assessed under ORS 321.805 to
321.855 if:
(a) The land is prepared using intensive cultivation methods and is
cleared of competing vegetation for at least three years after tree
planting;
(b) The timber is of a species marketable as fiber for inclusion in
the furnish for manufacturing paper products;
(c) The timber is harvested on a rotation cycle within 12 years
after planting; and
(d) The land and timber are subject to intensive agricultural
practices such as fertilization, insect and disease control, cultivation
and irrigation.
(4) Nothing contained in ORS 321.805 to 321.855 shall prevent:
(a) The collection of ad valorem property taxes that became a lien
against timber prior to July 1, 1962.
(b) The collection of taxes, charges or assessments made pursuant
to law for protection.
(c) The collection of taxes levied under the provisions of ORS
321.005 to 321.185 and 321.560 to 321.600. [Formerly 321.415; 2005 c.94
§107] All timber in
eastern Oregon shall be exempt from ad valorem property taxation.
[Formerly 321.420](1)(a) The Department of Revenue shall identify the
forestland that is held in common ownership of 5,000 acres or more as of
the assessment date for each tax year.
(b) Forestland that the department has identified under paragraph
(a) of this subsection that, for the previous tax year, was subject to
small tract forestland assessment shall be disqualified from any small
tract forestland assessment and shall be subject to special assessment as
provided in this section as of the first tax year the forestland is held
in common ownership of 5,000 acres or more.
(c) For purposes of this subsection, “forestland” includes land
that meets the definition of forestland under ORS 321.257.
(2) Forestland assessed under this section shall have a specially
assessed value per acre equal to the value certified to the county
assessor for the tax year under ORS 321.216.
(3) Forestland assessed under this section shall have a maximum
assessed value per acre equal to 103 percent of the forestland assessed
value per acre for the preceding tax year or 100 percent of the
forestland maximum assessed value per acre for the preceding tax year,
whichever is greater.
(4)(a) The assessor shall compute the assessed value of forestland
by multiplying the acreage of the forestland by the lesser of:
(A) The specially assessed value per acre; or
(B) The maximum assessed value per acre.
(b) Notwithstanding paragraph (a) of this subsection, the
forestland shall be assessed as provided in ORS 308.232 if the real
market value of the forestland is less than the value established under
paragraph (a) of this subsection.
(5) For purposes of this section:
(a) The department shall certify to the county assessor of a county
in which forestland identified in subsection (1) of this section is
located a list of the property tax accounts containing forestland so
identified.
(b) Forestland shall be considered to be in common ownership if the
forestland is owned by the person directly or is owned by a corporation,
partnership, association or other entity in which the person owns a
majority interest.
(c) Additional taxes may not be imposed as a result of a
disqualification under subsection (1) of this section.
(d) The notification requirements and other procedures that the
county assessor must follow in disqualifying forestland do not apply to a
disqualification occurring under subsection (1) of this section.
(e) The department shall notify the county assessor of forestland
identified under subsection (1)(a) of this section that is located in
that county. [Formerly 321.812](1) An owner of
land desiring that it be designated as forestland for purposes of ORS
321.805 to 321.855 shall make application to the county assessor on or
before April 1 of the assessment year for which special assessment as
forestland is first desired, and the owner may also do so within 30 days
of receipt of notice of its assessment as omitted property.
(2) Notwithstanding subsection (1) of this section, an owner of
land may apply to the county assessor by December 15 to have the land
designated as forestland for the assessment year if:
(a) For the prior assessment year the land had been forestland by
reason of the land being highest and best use forestland; and
(b) For the current assessment year the land is being assessed at a
value reflecting a use other than highest and best use forestland.
(3) The application shall be made upon forms prepared by the
Department of Revenue and supplied by the county assessor, and shall
include the following:
(a) A description of all land the applicant desires to be
designated as forestland.
(b) Date of acquisition.
(c) Whether the land is being held or used for the predominant
purpose of growing and harvesting trees of marketable species.
(d) Whether there is a forest management plan for it.
(e) If so, whether the plan is being implemented, and the nature
and extent of implementation.
(f) Whether the land is being held or used for the predominant
purpose of grazing or raising of livestock.
(g) Whether the land has been platted under ORS chapter 92.
(h) Whether a permit has been granted for harvesting for excepted
purposes under the Oregon Forest Practices Act.
(i) Whether the land is timberland subject to ORS chapter 477, and
if it is not, the reasons therefor.
(j) Whether the land, or any of it, is subject to a lease or option
which permits it to be used for any purpose other than the growing and
harvesting of trees.
(k) A summary of past experience and activity of the applicant in
growing and harvesting trees.
(L) A summary of current and continuing activity of the applicant
in growing and harvesting trees.
(m) A statement that the applicant is aware of the potential tax
liability involved when the land ceases to be designated as forestland.
(n) An affirmation that the statements contained in the application
are true.
(4) The county assessor shall approve an application for forestland
designation if the assessor finds that the land is properly classifiable
as forestland. The county assessor shall not find land properly
classifiable as forestland if the application states the land is not
being held or used for the predominant purpose of growing and harvesting
trees of marketable species. Otherwise, the determination whether the
land is properly classifiable as forestland shall be made with due regard
to all relevant evidence and without any one or more items of evidence
necessarily being determinative.
(5) The application shall be considered to have been approved
unless, within three months of the date such application was delivered to
the assessor or prior to August 15, whichever is later, the assessor
shall notify the applicant in writing of the extent to which the
application is denied. [Formerly 321.815]
(1)(a) When land has once been designated as forestland as a result of an
application being filed therefor it shall be valued as such until the
county assessor removes the forestland designation under paragraph (b) of
this subsection.
(b) The county assessor shall remove the forestland designation
upon:
(A) Notification by the taxpayer to the assessor to remove the
designation;
(B) Sale or transfer to an ownership making it exempt from ad
valorem property taxation;
(C) Discovery by the assessor that the land is no longer
forestland; or
(D) The act of recording a subdivision plat under ORS chapter 92.
(2) A taxpayer whose application filed under ORS 321.839 has been
denied in whole or in part, or a taxpayer whose forestland has had the
designation thereof removed in whole or in part, may appeal to the Oregon
Tax Court within the time and in the manner provided in ORS 305.404 to
305.560.
(3) If, under subsection (1)(b)(D) of this section, the county
assessor removes the forestland designation upon the act of recording a
subdivision plat, the land, or a part of the land, may be requalified for
forestland designation upon:
(a) Payment of all additional tax and interest that remains due and
owing with respect to the land;
(b) Submission by the owner of an application for designation as
forestland as provided in this section;
(c) Meeting all of the qualifications for designation as forestland
as provided in ORS 321.805 to 321.855; and
(d) Meeting the requirements, if any, of applicable local
government zoning ordinances with regard to minimum lot or parcel acreage
for forest use. [Formerly 321.820](1) Notwithstanding ORS
308.210, 311.405 or 311.410 but subject to subsection (2) of this
section, removal under ORS 321.842 (1)(b)(C) by the county assessor of
land from designation as forestland for the reason that the land is no
longer forestland shall occur as of the January 1 assessment date of the
tax year in which the county assessor discovers that the land is no
longer forestland.
(2) This section shall apply only if notice of removal is mailed by
the county assessor prior to August 15 of the tax year for which the
removal of the land is asserted. [Formerly 321.822]ORS 308A.700 to 308A.733 apply whenever
land designated as forestland as a result of an application being filed
therefor under ORS 321.805 to 321.855 thereafter becomes disqualified.
[Formerly 321.825](1) Land described in
ORS 321.824 (3) (relating to hardwood timberland, including hybrid
cottonwood timberland) shall be assessed as farm use land under ORS
308A.050 to 308A.128.
(2)(a) If land is or becomes land described under ORS 321.824 (3)
and the land is not located within an exclusive farm use zone, the owner
shall make application for special valuation in the manner provided under
ORS 308A.077, as follows:
(A) If the change in use takes place on or after July 1, the owner
shall file the application on or before April 1 of the following tax year.
(B) If the change in use takes place prior to July 1, the owner
shall file the application on or before August 1 of the tax year.
(b) If an application is filed as provided under this subsection,
the owner shall have seven years beginning with the first year of
classification to meet the income requirements of ORS 308A.071 and need
not meet the two-year farm use requirements of ORS 308A.068. [Formerly
321.830]PENALTYViolation of any provision of ORS 321.005 to
321.185 and 321.560 to 321.600 is punishable, upon conviction, by a fine
not exceeding $1,000 or by imprisonment in the county jail for not
exceeding one year, or by both. [1953 c.375 §35; subsections (2) and (3)
formerly 528.990; subsection (4) enacted as 1961 c.659 §9; subsection (5)
enacted as 1961 c.714 §15; subsections (6) and (7) formerly part of
308.990; 1977 c.892 §50; 2003 c.454 §116; 2003 c.621 §101]
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