Oregon Statutes - Chapter 321 - Timber and Forestland Taxation

• 321.005   Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460.
  As used in ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460, unless the context requires otherwise: (1) “Board” means the State Board...
• 321.010   [Repealed by 1953 c.375 §38]
• 321.011   Policy.
  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...
• 321.012   Public to share cost of suppressing fires caused by public.
  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...
• 321.015   Levy of privilege tax upon harvest of timber for forest research, fire suppression and administering Oregon Forest Practices Act; exclusion.
  (1) For the calendar years beginning January 1, 2008, and January 1, 2009, there is levied a privilege tax of 92 cents per thousand feet,...
• 321.016   [1991 c.919 §28; repealed by 1993 c.657 §6]
• 321.017   Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.
  (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...
• 321.020   [Repealed by 1953 c.375 §38]
• 321.025   [1953 c.375 §3; 1959 c.537 §1; 1961 c.242 §1; 1967 c.429 §11; 1977 c.182 §1; 1981 c.321 §1; repealed by 1985 c.759 §40]
• 321.027   [1977 c.172 §2; 1979 c.375 §1; 1981 c.348 §1; 1983 c.682 §1; repealed by 1985 c.746 §3 and 1985 c.759 §40]
• 321.028   [1977 c.172 §3; 1979 c.375 §2; 1981 c.348 §2; 1983 c.682 §2; 1985 c.759 §7; 1987 c.551 §3; 1989 c.766 §3; 1991 c.881 §3; 1993 c.657 §4; repealed by 1995 c.507 §6]
• 321.030   [Repealed by 1953 c.375 §38]
• 321.035   Determination of moneys available in Oregon Forest Land Protection Fund.
  (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...
• 321.037   [1967 c.429 §9; repealed by 1985 c.759 §40]
• 321.040   [Repealed by 1953 c.375 §38]
• 321.042   [1967 c.429 §10; repealed by 1969 c.524 §15]
• 321.045   Payment of tax; returns; estimated tax; payment.
  (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....
• 321.050   [Repealed by 1953 c.375 §38]
• 321.055   [1953 c.375 §7; 1975 c.593 §19; 1977 c.870 §45; 1981 c.706 §8; 1982 s.s.1 c.16 §13; 1985 c.759 §10; renumbered 321.560]
• 321.060   [Repealed by 1953 c.375 §38]
• 321.065   [1953 c.375 §8; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.065)]
• 321.070   [Repealed by 1953 c.375 §38]
• 321.075   [1953 c.375 §9; 1981 c.706 §9; 1983 c.696 §14; 1985 c.759 §11; 1985 c.761 §17; renumbered 321.570]
• 321.080   [Repealed by 1953 c.375 §38]
• 321.085   [1953 c.375 §10; repealed by 1961 c.573 §2 (305.140 enacted in lieu of 314.435, 315.635 and 321.085)]
• 321.090   [Repealed by 1953 c.375 §38]
• 321.092   [1981 c.706 §2; 1985 c.759 §12; renumbered 321.580]
• 321.095   [1953 c.375 §11; 1983 c.740 §92; 1985 c.759 §13; renumbered 321.590]
• 321.100   [Repealed by 1953 c.375 §38]
• 321.105   [1953 c.375 §12; 1985 c.759 §14; renumbered 321.600]
• 321.110   [Repealed by 1953 c.375 §38]
• 321.115   [1953 c.375 §13; 1961 c.533 §55; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.115)]
• 321.120   [Repealed by 1953 c.375 §38]
• 321.125   [1953 c.375 §14; repealed by 1977 c.870 §24 (321.126 enacted in lieu of 321.125)]
• 321.126   [1977 c.870 §25 (enacted in lieu of 321.065, 321.115 and 321.125); repealed by 1981 c.706 §16]
• 321.130   [Repealed by 1953 c.375 §38]
• 321.135   [1953 c.375 §15; 1985 c.759 §15; renumbered 321.609]
• 321.140   [Repealed by 1953 c.375 §38]
• 321.145   Tax revenue credited to suspense account; refunds.
  (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...
• 321.150   [Repealed by 1953 c.375 §38]
• 321.152   Distribution of tax revenue to Forest Research and Experiment Account, State Forestry Department Account and Oregon Forest Land Protection Fund.
  (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,...
• 321.155   [1953 c.375 §17; repealed by 1957 c.309 §15]
• 321.160   [Repealed by 1953 c.375 §38]
• 321.165   [1953 c.375 §19; 1957 c.309 §5; 1961 c.297 §5; 1965 c.253 §140; 1967 c.429 §12; 1981 c.321 §11; repealed by 1985 c.759 §40]
• 321.170   [Repealed by 1953 c.375 §38]
• 321.175   [1953 c.375 §20; 1965 c.253 §141; repealed by 1967 c.429 §61]
• 321.180   [Repealed by 1953 c.375 §38]
• 321.185   Forest Research and Experiment Account; appropriation.
  (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,...
• 321.190   [Repealed by 1953 c.375 §38]
• 321.195   [1953 c.375 §22; repealed by 1957 c.309 §15]
• 321.200   [Repealed by 1953 c.375 §38]
• 321.201   Definition of “forestland” for ORS 321.201 to 321.222.
  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...
• 321.204   Legislative findings and declarations.
  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...
• 321.205   [1953 c.375 §23; repealed by 1961 c.297 §12]
• 321.207   Valuation models; rules.
  (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...
• 321.210   Proposed specially assessed values; notice; comments; hearing.
  (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...
• 321.213   Forestland value advisory committee.
  (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...
• 321.215   [1953 c.375 §18; 1957 c.309 §7; 1961 c.297 §7; repealed by 1985 c.759 §40]
• 321.216   Certified specially assessed values.
  (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...
• 321.219   Appeal of certified specially assessed values; notice; effect of decision modifying values.
  (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...
• 321.222   Jurisdiction of board of property tax appeals.
  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...
• 321.225   [1953 c.375 §33; repealed by 1985 c.759 §40]
• 321.255   [Formerly 528.010; 1973 c.348 §1; repealed by 1977 c.892 §51]
• 321.257   Definitions for ORS 321.257 to 321.390.
  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...
• 321.259   Legislative findings.
  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...
• 321.260   [Formerly 528.020; repealed by 1977 c.892 §51]
• 321.262   Purposes.
  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...
• 321.265   [Formerly 528.025; repealed by 1977 c.892 §51]
• 321.267   Lands not eligible for special assessment.
  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...
• 321.270   [Formerly 528.030; 1973 c.348 §2; repealed by 1977 c.892 §51]
• 321.272   Exemption of timber from property taxation.
  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]
• 321.273   [1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621 §22b]
• 321.274   [1989 c.887 §7b; 1991 c.459 §279; 1993 c.801 §38; 2003 c.454 §114; repealed by 2003 c.621 §§22b,22c]
• 321.275   [Formerly 528.040; repealed by 1973 c.348 §12]
• 321.277   [1977 c.892 §5; repealed by 1993 c.801 §43]
• 321.279   [1977 c.892 §50a; repealed by 1983 c.740 §92a]
• 321.280   [Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51]
• 321.282   [1977 c.892 §6; 1979 c.454 §1; 1983 c.563 §1; 1985 c.759 §19; 1989 c.1083 §2; 1991 c.459 §280; 1993 c.653 §§8,8a; 1999 c.1078 §25; 2003 c.454 §62a; repealed by 2003 c.621 §§22b,22c]
• 321.284   [1989 c.1083 §4; 1991 c.459 §281; 1993 c.653 §9; 1995 c.650 §92; 1999 c.1078 §26a; repealed by 2003 c.621 §22]
• 321.285   [Formerly 528.060; 1973 c.348 §4; repealed by 1977 c.892 §51]
• 321.287   [1977 c.892 §7; 1979 c.454 §2; 1993 c.653 §§10,10a; repealed by 2003 c.621 §22b]
• 321.290   [Formerly 528.070; repealed by 1973 c.348 §5 (321.291 enacted in lieu of 321.290)]
• 321.291   [1973 c.348 §6 (enacted in lieu of 321.290); repealed by 1977 c.892 §51]
• 321.292   [1977 c.892 §7a; repealed by 1985 c.759 §40]
• 321.295   [Formerly 528.080; 1963 c.109 §1; 1967 c.59 §1; 1973 c.348 §7; repealed by 1977 c.892 §51]
• 321.297   [1977 c.892 §8; 1979 c.438 §1; 1981 c.623 §7; repealed by 1985 c.759 §40]
• 321.299   [1985 c.759 §21b; 1989 c.966 §23; 1991 c.459 §282; 1993 c.801 §11; repealed by 1999 c.1078 §86]
• 321.300   [Formerly 528.090; 1967 c.105 §7; repealed by 1977 c.892 §51]
• 321.302   [1977 c.892 §9; 1981 s.s. c.3 §144; 1983 c.763 §25; 1985 c.759 §21; repealed by 1991 c.459 §321]
• 321.305   [Formerly 528.095; repealed by 1977 c.892 §51]
• 321.307   [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; repealed by 2003 c.621 §26]
• 321.308   [1989 c.1083 §14; repealed by 1993 c.801 §43]
• 321.309   [1989 c.1083 §13; 1991 c.162 §10; 1991 c.780 §33; repealed by 1993 c.801 §43]
• 321.310   [Formerly 528.100; repealed by 1977 c.892 §51]
• 321.311   [1989 c.1083 §15; 1991 c.459 §285; repealed by 1999 c.1078 §85]
• 321.312   [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; repealed by 2003 c.621 §26]
• 321.315   [Formerly 528.110; 1967 c.105 §8; repealed by 1977 c.892 §51]
• 321.317   [1977 c.892 §12; 1979 c.438 §3; 1981 c.677 §1; 1981 c.804 §90; 1983 s.s. c.5 §23; 1985 c.613 §15; 1985 c.759 §24; 1991 c.459 §287; 1991 c.780 §19; 1993 c.801 §14; repealed by 1999 c.1078 §85]
• 321.320   [Formerly 528.115; repealed by 1977 c.892 §51]
• 321.322   [1977 c.892 §13; 1979 c.454 §3; 1981 c.706 §10; 1989 c.588 §3; 1991 c.459 §288; 1993 c.653 §11; 1993 c.801 §15; repealed by 2003 c.621 §22b]
• 321.325   [Formerly 528.120; repealed by 1977 c.892 §51]
• 321.327   [1977 c.892 §14; 1981 c.706 §11; 1982 s.s.1 c.16 §14; repealed by 1985 c.759 §40]
• 321.330   [Formerly 528.140; repealed by 1969 c.595 §17]
• 321.332   [1977 c.892 §18; repealed by 1985 c.759 §40]
• 321.335   [Formerly 528.150; repealed by 1977 c.892 §51]
• 321.337   [1977 c.892 §19; repealed by 1985 c.759 §40]
• 321.340   [Formerly 528.160; 1973 c.348 §8; repealed by 1977 c.892 §51]
• 321.342   [1977 c.892 §22; repealed by 1985 c.759 §40]
• 321.344   [1981 c.706 §4; 1983 c.740 §93; repealed by 1985 c.759 §40]
• 321.345   [Formerly 528.170; 1973 c.348 §9; repealed by 1977 c.892 §51]
• 321.346   [1981 c.706 §5; 1983 c.696 §15; 1983 c.740 §94; repealed by 1985 c.759 §40]
• 321.347   Land designations; classifications; certain election by landowners.
  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...
• 321.348   Assignment of forestland to land classes; change in class.
  (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...
• 321.349   Valuation of certain forestland at farm use value.
  (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...
• 321.350   [Formerly 528.180; 1973 c.348 §10; repealed by 1977 c.892 §51]
• 321.351   [1993 c.801 §21a; 1999 c.21 §51; repealed by 2003 c.621 §22]
• 321.352   [1977 c.892 §24; 1979 c.437 §1; 1981 c.428 §1; 1981 c.804 §91; 1985 c.613 §16; 1991 c.459 §291; 1993 c.270 §65; 1993 c.653 §12; 1993 c.801 §18; 1995 c.650 §93; 1999 c.21 §52; repealed by 2003 c.621 §22b]
• 321.353   [1993 c.801 §§17a,20; 1995 c.79 §174; 1997 c.541 §391; 1999 c.19 §7; 1999 c.21 §53; 1999 c.1078 §14; 2001 c.816 §3; 2001 c.860 §1; 2003 c.454 §65; repealed by 2003 c.621 §§22b,22c]
• 321.354   Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
  (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...
• 321.355   [Formerly 528.190; 1973 c.348 §11; repealed by 1977 c.892 §51]
• 321.356   [1999 c.1078 §9; 2001 c.816 §4; 2001 c.860 §5; 2003 c.454 §71; 2003 c.621 §16; repealed by 2003 c.621 §24]
• 321.357   [1977 c.892 §24a; 1981 c.804 §92; 1991 c.459 §292; 1993 c.801 §21; 1995 c.79 §175; repealed by 1999 c.19 §12]
• 321.358   Application for designation as forestland; special filing date for change in highest and best use; contents; approval.
  (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...
• 321.359   Removal of designation; appeal from reassessment or denial; requalification.
  (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...
• 321.360   [1963 c.606 §10; 1969 c.595 §15; 1973 c.305 §13; repealed by 1977 c.892 §51]
• 321.361   [1983 c.462 §8; repealed by 1991 c.459 §321]
• 321.362   Notation of forestland on tax roll for potential additional tax liability.
  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...
• 321.363   [1991 c.459 §295a; repealed by 1991 c.459 §295a(2)]
• 321.364   [1993 c.5 §4; 1997 c.541 §396; 1999 c.314 §84; repealed by 1999 c.314 §94]
• 321.365   [1999 c.1078 §10; 2001 c.860 §11b; repealed by 2003 c.621 §22b]
• 321.366   Date on which removal of forestland designation is effective; notice of removal.
  (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...
• 321.367   Forestland management; effect of failure to manage forestland in accordance with management plan; rules.
  (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...
• 321.372   [1977 c.892 §29; 1979 c.350 §15; 1983 c.462 §16; 1985 c.759 §25; 1991 c.459 §296; repealed by 1999 c.314 §94]
• 321.375   [1981 c.428 §3; 1985 c.759 §26; 1991 c.459 §297; 1993 c.270 §72; repealed by 2003 c.621 §22]
• 321.377   [1977 c.892 §53; repealed by 1985 c.759 §40]
• 321.379   [1989 c.1083 §5; 1993 c.653 §14; 1995 c.350 §3; 1999 c.1078 §27; repealed by 2003 c.621 §22]
• 321.381   [1989 c.1083 §6; 1999 c.1078 §72; repealed by 2003 c.621 §22]
• 321.390   Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
  (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...
• 321.405   [1961 c.627 §1; 1971 c.654 §7; 1983 c.539 §3; 1985 c.759 §27; 1993 c.653 §15; 1993 c.801 §22; 1999 c.631 §3; repealed by 2003 c.621 §35b]
• 321.408   [1993 c.801 §25; 2003 c.621 §29; renumbered 321.808 in 2003]
• 321.410   [1961 c.627 §2; 1993 c.801 §23; 2003 c.621 §30; renumbered 321.817 in 2003]
• 321.415   [1961 c.627 §5; 1963 c.60 §1; 1977 c.892 §39; 1983 c.657 §3; 1991 c.714 §1; 1993 c.801 §26; 1995 c.79 §176; 1997 c.154 §52; 1999 c.1078 §49; 2001 c.46 §2; 2001 c.114 §45; 2003 c.454 §112; 2003 c.621 §31; renumbered 321.824 in 2003]
• 321.420   [1961 c.627 §3; 1963 c.225 §1; 1971 c.654 §8; 1993 c.801 §27; 1999 c.19 §8; 1999 c.1078 §51; 2003 c.621 §32; renumbered 321.829 in 2003]
• 321.421   [1993 c.801 §29; 1999 c.1078 §53; repealed by 2003 c.621 §35b]
• 321.425   [1961 c.627 §4; 1977 c.892 §39a; repealed by 1993 c.801 §43]
• 321.426   [1991 c.714 §3; 1993 c.801 §39; repealed by 2003 c.621 §35b]
• 321.430   [1961 c.627 §4a; 1983 c.563 §3; 1985 c.761 §19; 1993 c.98 §15; 1993 c.653 §17; 1993 c.801 §30; 1995 c.350 §4; repealed by 2003 c.621 §35b]
• 321.432   [1987 c.551 §5; 1991 c.459 §302; 1993 c.801 §31; 2003 c.454 §71a; repealed by 2003 c.621 §§35b,35c]
• 321.434   [1995 c.350 §2; repealed by 2003 c.621 §35]
• 321.435   [1961 c.627 §6; 1963 c.86 §1; 1979 c.454 §6; 1981 c.706 §12; 1989 c.588 §2; 1991 c.459 §303; 1993 c.653 §18; repealed by 2003 c.621 §35b]
• 321.440   [1961 c.627 §7; 1975 c.593 §20; 1977 c.870 §49; 1981 c.706 §13; 1982 s.s.1 c.16 §15; 1983 c.563 §4; repealed by 1985 c.759 §40]
• 321.445   [1961 c.627 §8; 1981 c.706 §14; repealed by 1985 c.759 §40]
• 321.450   [1961 c.627 §9; 1981 c.706 §15; 1983 c.696 §16; 1983 c.740 §96; repealed by 1985 c.759 §40]
• 321.455   [1961 c.627 §10; repealed by 1981 c.706 §16]
• 321.460   [1961 c.627 §11; 1977 c.892 §40; repealed by 1985 c.759 §40]
• 321.465   [1961 c.627 §12; 1983 c.740 §97; repealed by 1985 c.759 §40]
• 321.470   [1961 c.627 §13; 1965 c.6 §13; 1967 c.115 §1; repealed by 1977 c.870 §59]
• 321.475   [1961 c.627 §14; repealed by 2003 c.621 §35b]
• 321.480   [1961 c.627 §15; repealed by 1985 c.759 §40]
• 321.485   [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; repealed by 2003 c.621 §37]
• 321.487   [1999 c.1078 §57; 2001 c.114 §46; 2001 c.509 §5; repealed by 2003 c.621 §37]
• 321.490   [1961 c.627 §16(4); 1963 c.86 §3; 1979 c.438 §6; repealed by 1985 c.759 §40]
• 321.495   [1961 c.627 §17; repealed by 1971 c.408 §4]
• 321.500   [1961 c.627 §18; repealed by 1971 c.408 §4]
• 321.505   [1961 c.627 §19; 1963 c.86 §4; repealed by 1971 c.408 §4]
• 321.510   [1961 c.627 §20; 1965 c.326 §1; repealed by 1971 c.408 §4]
• 321.515   [1961 c.627 §21; 1971 c.408 §3; 1991 c.459 §304; 1993 c.801 §32; repealed by 1999 c.1078 §86]
• 321.520   [1961 c.627 §22; repealed by 1999 c.1078 §85]
• 321.525   [1961 c.627 §23; 1963 c.86 §5; repealed by 1971 c.408 §4]
• 321.530   [1961 c.627 §24; 1967 c.335 §37; repealed by 1971 c.408 §4]
• 321.550   Notice of intent to harvest; rules; effect of failure to file notice.
  (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...
• 321.560   Audit of returns; interest and penalties upon failure to file return or pay tax.
  (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...
• 321.570   Warrant for collection of delinquent taxes.
  (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...
• 321.580   Effect of failure or refusal to make return.
  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...
• 321.590   [Formerly 321.095; repealed by 1993 c.801 §43]
• 321.600   Tax as debt; collection; limitation.
  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...
• 321.605   [1961 c.659 §2; 1963 c.60 §2; 1967 c.543 §1; 1975 c.745 §1; repealed by 1977 c.892 §51]
• 321.609   Enforcement of certain statutes by department; rules.
  (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...
• 321.610   [1961 c.659 §1; repealed by 1977 c.892 §51]
• 321.615   [1961 c.659 §3; repealed by 1977 c.892 §51]
• 321.617   [Formerly part of 321.620; repealed by 1977 c.892 §51]
• 321.618   [Formerly part of 321.620; 1973 c.237 §1; 1977 c.884 §21; 1977 c.892 §54b; renumbered 321.358]
• 321.619   [Formerly part of 321.620; 1971 c.684 §5; 1977 c.870 §50; 1977 c.892 §27; 1977 c.893 §20c; renumbered 321.359]
• 321.620   [1961 c.659 §4; 1965 c.191 §1; 1967 c.93 §4; 1967 c.543 §2; renumbered 321.617, 321.618, 321.619 and 321.621]
• 321.621   [Formerly part of 321.620; repealed by 1977 c.892 §51]
• 321.622   [1961 c.659 §7(1),(3); repealed by 1977 c.892 §51]
• 321.625   [1961 c.659 §6(1); repealed by 1977 c.892 §51]
• 321.630   [1961 c.659 §6(2); repealed by 1977 c.892 §51]
• 321.635   [1961 c.659 §7(2); repealed by 1977 c.884 §32; 1977 c.892 §51]
• 321.640   [1961 c.659 §8; repealed by 1977 c.892 §51]
• 321.645   [1961 c.659 §5(1),(2),(3),(4) and (5); repealed by 1977 c.892 §51]
• 321.650   [1961 c.659 §5(6); 1975 c.636 §1; repealed by 1977 c.892 §51]
• 321.655   [1961 c.659 §5(7),(8); 1967 c.78 §6; repealed by 1977 c.892 §51]
• 321.660   [1961 c.659 §5(9); 1965 c.6 §14; 1967 c.78 §7; repealed by 1977 c.892 §51]
• 321.665   [1961 c.659 §5(10); 1963 c.60 §3; repealed by 1977 c.892 §51]
• 321.670   [1961 c.659 §5(11); repealed by 1977 c.892 §51]
• 321.675   [1961 c.659 §5(12); repealed by 1977 c.892 §51]
• 321.680   [1961 c.659 §5(13); 1963 c.576 §39; repealed by 1977 c.892 §51]
• 321.682   Confidentiality of reports, returns and appraisal data.
  (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...
• 321.684   Authority of department to make certain disclosures.
  (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...
• 321.686   Penalty for violation of ORS 321.682.
  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...
• 321.700   Definitions for ORS 321.700 to 321.754.
  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...
• 321.703   Legislative findings and declarations.
  (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...
• 321.705   [1961 c.714 §1; 1977 c.892 §41; 1977 c.893 §1a; 1979 c.553 §1; 1997 c.586 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.706   Application for small tract forestland qualification; contents; filing deadlines; review; appeal.
  (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...
• 321.709   Small tract forestland qualification requirements.
  (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...
• 321.710   [1961 c.714 §2; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.712   Circumstances under which notification is required; disqualification for failure to notify.
  (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...
• 321.715   [1961 c.714 §9; 1975 c.617 §3; 1997 c.541 §400; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.716   Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland.
  (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...
• 321.719   Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee.
  (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...
• 321.720   [1961 c.714 §3; 1969 c.326 §5; 1975 c.617 §1; 1977 c.892 §42; 1977 c.893 §3; 1979 c.787 §1; 1985 c.157 §2; 1991 c.459 §307; 1997 c.541 §397; 1997 c.586 §4; 2001 c.816 §5; 2001 c.860 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.721   [1975 c.617 §2; repealed by 1991 c.459 §321]
• 321.722   Valuation.
  (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...
• 321.725   [1961 c.714 §4; 1969 c.326 §1; 1971 c.684 §1; 1975 c.617 §6; 1977 c.893 §6; 1979 c.553 §2; 1983 c.745 §1; 1997 c.586 §5; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.726   Severance tax upon harvest from small tract forestland.
  (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...
• 321.727   [1977 c.893 §8; 1997 c.586 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.730   [1961 c.714 §§6,14; 1967 c.619 §1; 1969 c.326 §2; 1971 c.684 §2; 1977 c.893 §9; 1979 c.553 §3; 1985 c.157 §3; 1991 c.459 §308; 1991 c.854 §1; 1997 c.541 §402; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.731   [1991 c.854 §2; repealed by 2001 c.114 §47]
• 321.732   [1977 c.893 §12; 1979 c.553 §4; 1991 c.854 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.733   Severance tax returns.
  (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,...
• 321.735   [1961 c.714 §5; 1963 c.582 §1; 1965 c.371 §1; 1967 c.619 §2; 1969 c.326 §3; repealed by 1979 c.553 §11]
• 321.737   [1979 c.553 §4b; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.740   [1961 c.714 §7; 1967 c.34 §3; repealed by 1991 c.854 §5]
• 321.741   Due dates for severance tax return and payment.
  (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...
• 321.745   [1961 c.714 §8; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.746   Severance tax revenues.
  (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...
• 321.747   [1983 c.745 §4; 1991 c.459 §310; 1997 c.541 §397a; 1997 c.586 §7; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.750   [1961 c.714 §11; 1963 c.582 §2; 1965 c.371 §2; 1971 c.684 §3; 1977 c.892 §43; repealed by 1979 c.553 §11]
• 321.751   Western Oregon Timber Severance Tax Fund; revenue distribution.
  (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...
• 321.754   Eastern Oregon Timber Severance Tax Fund; revenue distribution.
  (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...
• 321.755   [1961 c.714 §12; 1963 c.576 §40; repealed by 1979 c.553 §11]
• 321.760   [1961 c.714 §10; 1969 c.326 §4; 1971 c.684 §4; 1975 c.617 §7; 1977 c.892 §44; 1977 c.893 §10a; 1979 c.350 §16; 1979 c.553 §5a; 1981 c.419 §8; 1981 c.791 §11; 1983 c.745 §2; 1985 c.157 §1; 1991 c.459 §311; 1991 c.854 §4; 1993 c.801 §42; 1995 c.79 §177; 1997 c.586 §8; 1999 c.314 §69; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.761   [1991 c.459 §311b; repealed by 1991 c.459 §311b(2)]
• 321.763   [2001 c.816 §7; 2003 c.454 §80; 2003 c.621 §48a; repealed by 2003 c.454 §83 and 2003 c.621 §51]
• 321.765   [1961 c.714 §13; 1965 c.6 §15; 1977 c.870 §60; 1977 c.893 §13a; 1979 c.553 §6; 1991 c.459 §312; 1997 c.541 §401; repealed by 2003 c.454 §81 and 2003 c.621 §49]
• 321.770   [1975 c.617 §5; repealed by 1977 c.893 §19]
• 321.795   [1983 c.543 §1; 1991 c.459 §313; 1999 c.314 §42; renumbered 308A.727 in 1999]
• 321.805   Definitions for ORS 321.805 to 321.855.
  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...
• 321.808   Purposes.
  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...
• 321.810   [1971 c.654 §3; 1981 c.337 §1; 1985 c.759 §31; 1991 c.459 §314; 1993 c.270 §66; 1993 c.653 §19; 1993 c.801 §35; 1995 c.650 §97; 1999 c.21 §56; 1999 c.314 §70; repealed by 2003 c.621 §63]
• 321.811   [1993 c.801 §§33a,34; 1997 c.541 §404; 1999 c.21 §57; 1999 c.314 §71; 1999 c.1078 §46; 2001 c.816 §8; 2001 c.860 §7; 2003 c.454 §74; repealed by 2003 c.621 §63]
• 321.812   [1999 c.1078 §35; 1999 c.1078 §40; 2001 c.860 §8; 2003 c.454 §75; renumbered 321.833 in 2003]
• 321.814   [1999 c.1078 §42; 2001 c.816 §9; 2001 c.860 §11; 2003 c.454 §79; 2003 c.621 §58; renumbered 321.836 in 2003]
• 321.815   [1971 c.654 §4; 1977 c.884 §24; 1981 c.804 §94; 1983 c.462 §9; 1983 c.657 §1; 1991 c.459 §315; 1993 c.801 §35a; 1997 c.541 §§408,408a; 1999 c.314 §93; 1999 c.1078 §76; 2003 c.621 §59; renumbered 321.839 in 2003]
• 321.816   [1999 c.1078 §43; repealed by 2003 c.621 §63]
• 321.817   Legislative findings.
  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...
• 321.820   [1971 c.654 §5; 1973 c.296 §1; 1977 c.870 §53; 1977 c.893 §21a; 1983 c.462 §10; 1983 c.563 §5; 1987 c.158 §54; 1991 c.459 §316; 1995 c.650 §98; 1999 c.314 §53; renumbered 321.842 in 2003]
• 321.821   [1991 c.459 §316b; repealed by 1991 c.459 §316b(2)]
• 321.822   [1993 c.5 §6; 1999 c.314 §54; renumbered 321.845 in 2003]
• 321.823   [1983 c.462 §12; repealed by 2003 c.621 §63]
• 321.824   Lands not eligible for special assessment.
  (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...
• 321.825   [1971 c.654 §6; 1977 c.893 §24; 1979 c.350 §17; 1981 c.791 §6; 1983 c.462 §17; 1991 c.459 §317; 1999 c.314 §85; renumbered 321.848 in 2003]
• 321.829   Exemption of timber from property taxation.
  All timber in eastern Oregon shall be exempt from ad valorem property taxation. [Formerly 321.420]
• 321.830   [1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621 §60; renumbered 321.855 in 2003]
• 321.833   Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
  (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...
• 321.836   [Formerly 321.814; repealed by 2003 c.621 §65]
• 321.839   Application for forestland designation; special filing date for change in highest and best use; contents; approval.
  (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...
• 321.842   Removal of forestland designation; appeal; requalification.
  (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...
• 321.845   Disqualification of land no longer forestland to occur only if assessor mails notice before August 15.
  (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...
• 321.848   Disqualification.
  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...
• 321.855   Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
  (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...
• 321.950   [1979 c.454 §4; 1982 s.s.1 c.16 §16; 1987 c.551 §6; 1991 c.459 §318; 1993 c.653 §§20,20a; 1999 c.1078 §64; repealed by 2003 c.621 §22b]
• 321.955   [Formerly 308.309; 1965 c.412 §1; 1971 c.272 §1; 1975 c.636 §2; repealed by 1977 c.892 §51]
• 321.960   [1975 c.617 §4; 1977 c.892 §47; 1979 c.553 §7; 1981 c.419 §1; 1981 c.791 §9; 1985 c.607 §3; 1991 c.459 §319; 1993 c.270 §66a; 1997 c.586 §9; repealed by 1999 c.314 §94]
• 321.970   [1983 c.773 §4; 1985 c.607 §4; 1989 c.904 §33; 1991 c.459 §320; 1997 c.217 §1; repealed by 1999 c.314 §94]
• 321.990   [Repealed by 1953 c.375 §38]
• 321.991   Penalty.
  Violation 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...

Last modified: August 7, 2008