Chapter 321 — Chapter 321
268 sections in this chapter.
ORS 321.325 [Formerly 528.120; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.327 [1977 c.892 §14; 1981 c.706 §11; 1982 s.s.1 c.16 §14; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.330 [Formerly 528.140; repealed by 1969 c.595 §17]
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[Repealed or reserved.]
ORS 321.332 [1977 c.892 §18; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.335 [Formerly 528.150; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.337 [1977 c.892 §19; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.340 [Formerly 528.160; 1973 c.348 §8; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.342 [1977 c.892 §22; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.344 [1981 c.706 §4; 1983 c.740 §93; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.345 [Formerly 528.170; 1973 c.348 §9; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.346 [1981 c.706 §5; 1983 c.696 §15; 1983 c.740 §94; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.347 Land designations; classifications; certain election by landowners. For the purposes of ORS 321.257 to 321.390
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(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 tha…
ORS 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
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(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 …
ORS 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 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
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(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…
ORS 321.350 [Formerly 528.180; 1973 c.348 §10; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.351 [1993 c.801 §21a; 1999 c.21 §51; repealed by 2003 c.621 §22]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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 for each tax year
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(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 pr…
ORS 321.355 [Formerly 528.190; 1973 c.348 §11; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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 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
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(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 hi…
ORS 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 321.347 (3) or (4), it shall be valued as such until the assessor removes the forestland designation under paragraph (b) of this subsection
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(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 i…
ORS 321.360 [1963 c.606 §10; 1969 c.595 §15; 1973 c.305 §13; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.361 [1983 c.462 §8; repealed by 1991 c.459 §321]
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[Repealed or reserved.]
ORS 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 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]
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[Repealed or reserved.]
ORS 321.363 [1991 c.459 §295a; repealed by 1991 c.459 §295a(2)]
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[Repealed or reserved.]
ORS 321.364 [1993 c.5 §4; 1997 c.541 §396; 1999 c.314 §84; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 321.365 [1999 c.1078 §10; 2001 c.860 §11b; repealed by 2003 c.621 §22b]
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[Repealed or reserved.]
ORS 321.366 Date on which disqualification of forestland is effective; timely notice of disqualification required. (1) Notwithstanding ORS 308.210, 311.405 or 311.410, if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs
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(2) This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. [2003 c.621 §15; 2017 c.25 §1]
ORS 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 are therefore underproductive as described under ORS 526.455
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(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 t…
ORS 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]
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[Repealed or reserved.]
ORS 321.375 [1981 c.428 §3; 1985 c.759 §26; 1991 c.459 §297; 1993 c.270 §72; repealed by 2003 c.621 §22]
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[Repealed or reserved.]
ORS 321.377 [1977 c.892 §53; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.379 [1989 c.1083 §5; 1993 c.653 §14; 1995 c.350 §3; 1999 c.1078 §27; repealed by 2003 c.621 §22]
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[Repealed or reserved.]
ORS 321.381 [1989 c.1083 §6; 1999 c.1078 §72; repealed by 2003 c.621 §22]
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[Repealed or reserved.]
ORS 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 to 308A.128
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(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…
ORS 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]
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[Repealed or reserved.]
ORS 321.408 [1993 c.801 §25; 2003 c.621 §29; renumbered 321.808 in 2003]
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[Repealed or reserved.]
ORS 321.410 [1961 c.627 §2; 1993 c.801 §23; 2003 c.621 §30; renumbered 321.817 in 2003]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.421 [1993 c.801 §29; 1999 c.1078 §53; repealed by 2003 c.621 §35b]
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[Repealed or reserved.]
ORS 321.425 [1961 c.627 §4; 1977 c.892 §39a; repealed by 1993 c.801 §43]
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[Repealed or reserved.]
ORS 321.426 [1991 c.714 §3; 1993 c.801 §39; repealed by 2003 c.621 §35b]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.434 [1995 c.350 §2; repealed by 2003 c.621 §35]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]