ORS Chapter 321 - Oregon Statutes

Chapter 321 — Timberand Forestland Taxation

 

2009 EDITION

 

 

TIMBERAND FORESTLAND TAXATION

 

REVENUEAND TAXATION

 

FORESTPRODUCTS HARVEST TAX

 

321.005     Definitionsfor ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460

 

321.011     Policy

 

321.012     Publicto share cost of suppressing fires caused by public

 

321.015     Levyof privilege tax upon harvest of timber for forest research, fire suppressionand administering Oregon Forest Practices Act; exclusion

 

321.017     Levyof additional privilege tax; distribution to Oregon Forest Resources InstituteFund

 

321.035     Determinationof moneys available in Oregon Forest Land Protection Fund

 

321.045     Paymentof tax; returns; estimated tax; payment

 

321.145     Taxrevenue credited to suspense account; refunds

 

321.152     Distributionof tax revenue to Forest Research and Experiment Account, State ForestryDepartment Account and Oregon Forest Land Protection Fund

 

321.185     ForestResearch and Experiment Account; appropriation

 

FORESTLANDVALUATION

 

321.201     Definitionof “forestland” for ORS 321.201 to 321.222

 

321.204     Legislativefindings and declarations

 

321.207     Valuationmodels; rules

 

321.210     Proposedspecially assessed values; notice; comments; hearing

 

321.213     Forestlandvalue advisory committee

 

321.216     Certifiedspecially assessed values

 

321.219     Appealof certified specially assessed values; notice; effect of decision modifyingvalues

 

321.222     Jurisdictionof board of property tax appeals

 

SPECIALASSESSMENT OF WESTERN OREGON FORESTLAND

 

321.257     Definitionsfor ORS 321.257 to 321.390

 

321.259     Legislativefindings

 

321.262     Purposes

 

321.267     Landsnot eligible for special assessment

 

321.272     Exemptionof timber from property taxation

 

321.347     Landdesignations; classifications; certain election by landowners

 

321.348     Assignmentof forestland to land classes; change in class

 

321.349     Valuationof certain forestland at farm use value

 

321.354     Commonownership minimum acreage requirements; specially assessed value and maximumassessed value of forestland of large landowners

 

321.358     Applicationfor designation as forestland; special filing date for change in highest andbest use; contents; approval

 

321.359     Removalof designation; appeal from reassessment or denial; requalification

 

321.362     Notationof forestland on tax roll for potential additional tax liability

 

321.366     Dateon which removal of forestland designation is effective; notice of removal

 

321.367     Forestlandmanagement; effect of failure to manage forestland in accordance withmanagement plan; rules

 

321.390     Landused to grow certain hardwood to be assessed as farm use land; applicationrequired for unzoned land

 

GENERALLY

 

321.550     Noticeof intent to harvest; rules; effect of failure to file notice

 

321.560     Auditof returns; interest and penalties upon failure to file return or pay tax

 

321.570     Warrantfor collection of delinquent taxes

 

321.580     Effectof failure or refusal to make return

 

321.600     Taxas debt; collection; limitation

 

321.609     Enforcementof certain statutes by department; rules

 

321.682     Confidentialityof reports, returns and appraisal data

 

321.684     Authorityof department to make certain disclosures

 

321.686     Penaltyfor violation of ORS 321.682

 

SMALLTRACT FORESTLAND PROGRAM

 

321.700     Definitionsfor ORS 321.700 to 321.754

 

321.703     Legislativefindings and declarations

 

321.706     Applicationfor small tract forestland qualification; contents; filing deadlines; review;appeal

 

321.709     Smalltract forestland qualification requirements

 

321.712     Circumstancesunder which notification is required; disqualification for failure to notify

 

321.716     Disqualification;requalification under certain circumstances; notice; automatic qualification asforestland

 

321.719     Continuedqualification as small tract forestland following sale or transfer;requirements; late filing procedure and fee

 

321.722     Valuation

 

321.726     Severancetax upon harvest from small tract forestland

 

321.733     Severancetax returns

 

321.741     Duedates for severance tax return and payment

 

321.746     Severancetax revenues

 

321.751     WesternOregon Timber Severance Tax Fund; revenue distribution

 

321.754     EasternOregon Timber Severance Tax Fund; revenue distribution

 

SPECIALASSESSMENT OF EASTERN OREGON FORESTLAND

 

321.805     Definitionsfor ORS 321.805 to 321.855

 

321.808     Purposes

 

321.817     Legislativefindings

 

321.824     Landsnot eligible for special assessment

 

321.829     Exemptionof timber from property taxation

 

321.833     Commonownership minimum acreage requirements; specially assessed value and maximumassessed value of forestland of large landowners

 

321.839     Applicationfor forestland designation; special filing date for change in highest and bestuse; contents; approval

 

321.842     Removalof forestland designation; appeal; requalification

 

321.845     Disqualificationof land no longer forestland to occur only if assessor mails notice beforeAugust 15

 

321.848     Disqualification

 

321.855     Landused to grow certain hardwood to be assessed as farm use land; applicationrequired for unzoned land

 

PENALTY

 

321.991     Penalty

 

FORESTPRODUCTS HARVEST TAX

 

      321.005Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to477.460.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 of Forestry.

      (2)“Protected forestlands” means those lands which are protected from the startingor 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 theboard 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 agreesto protect specific federal forestlands and, in return, the United States ofAmerica 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 includeproducts from short rotation fiber grown under agricultural conditions asdescribed in ORS 321.267 (3) or 321.824 (3), western juniper or products fromharvested western juniper.

      (7)“Harvest” means the point at which timber that has been cut, severed, orremoved for purposes of sale or use is first measured in the ordinary course ofbusiness as determined by reference to common practice in the timber industry.

      (8)“Merchantable stand of timber” means any stand on forestlands containing livingor 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 titleto 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 forestproducts as determined by department rule. [1953 c.375 §1; 1957 c.309 §3; 1961c.726 §412; 1965 c.253 §139; 1967 c.429 §38; 1981 c.321 §9; 1983 c.539 §1; 1985c.759 §5; 1993 c.653 §1; 1995 c.132 §1; 1999 c.631 §2; 2003 c.454 §125; 2003c.621 §100a]

 

      321.010 [Repealed by1953 c.375 §38]

 

      321.011Policy.The prevention and suppression of forest fires on forestlands for thepreservation of forest resources and the continuous growth of timber on landssuitable 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 pinetrees and associated species, and that the forested areas situated withinwestern Oregon predominate in Douglas fir and associated species;

      (2)Because of this difference in species, different forest fire protectionproblems exist in eastern and western Oregon, and different logging conditionsand circumstances in each necessitate varied forest practices in the disposalof forest slashings and debris; and

      (3)Therefore, in order to give recognition to such differences and their effect onthe accomplishment of the public policy stated in this section, certainclassifications of forestlands within the State of Oregon are established byORS 321.005 to 321.185 and 321.560 to 321.600. [1957 c.309 §2; 2005 c.94 §100]

 

      321.012Public to share cost of suppressing fires caused by public. The LegislativeAssembly finds that it is in the interest of the State of Oregon that thepublic as a whole share responsibility for protecting the forests of thisstate, by making funds available from time to time for suppression of firescaused by the public. [1967 c.429 §60]

 

      321.015Levy of privilege tax upon harvest of timber for forest research, firesuppression and administering Oregon Forest Practices Act; exclusion. (1) For thecalendar years beginning January 1, 2010, and January 1, 2011, there is levieda privilege tax of 92 cents per thousand feet, board measure, upon taxpayersfor the privilege of harvesting of all merchantable forest products harvestedon forestlands. Subject to ORS 321.145, the proceeds of the tax shall betransferred as provided in ORS 321.152 (2) to the Forest Research andExperiment Account for use for the forest resource research, experimentationand studies described in ORS 526.215 and for the Forest Research Laboratoryestablished 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 upontaxpayers of 62.5 cents per thousand feet, board measure, for the privilege ofharvesting all merchantable forest products harvested on forestlands for thepayment of benefits related to fire suppression as provided in ORS 321.005 to321.185, 321.560 to 321.600 and 477.440 to 477.460.

      (3)(a)For the calendar years beginning January 1, 2010, and January 1, 2011, inaddition to the taxes levied under subsections (1) and (2) of this section,there hereby is levied a privilege tax upon taxpayers for the privilege ofharvesting all merchantable forest products harvested on forestlands in theamount of 77 cents per thousand feet, board measure, for the purpose ofadministering the Oregon Forest Practices Act in an amount not to exceed 40percent of the total expenditures approved by the Legislative Assembly for thispurpose, including salary adjustments approved by the Legislative Assembly forfiscal years 2010 and 2011.