Chapter 321 — Chapter 321
268 sections in this chapter.
ORS 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 removal from office or employment, or both fine and dismissal or removal from office or employment. [1989 c.1083 §20; 2005 c.94 §106]
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SMALL TRACT FORESTLAND PROGRAM
ORS 321.700 Definitions for ORS 321.700 to 321.754. As used in ORS 321.700 to 321.754
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(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. (…
ORS 321.703 Legislative findings and declarations. (1) The Legislative Assembly finds that
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(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 …
ORS 321.705 [1961 c.714 §1; 1977 c.892 §41; 1977 c.893 §1a; 1979 c.553 §1; 1997 c.586 §3; repealed by 2003 c.454 §81 and 2003 c.621 §49]
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[Repealed or reserved.]
ORS 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 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
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(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 coun…
ORS 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
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(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 co…
ORS 321.710 [1961 c.714 §2; repealed by 2003 c.454 §81 and 2003 c.621 §49]
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[Repealed or reserved.]
ORS 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
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(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 forest…
ORS 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]
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[Repealed or reserved.]
ORS 321.716 Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland. (1) The county assessor shall disqualify land as small tract forestland upon
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(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 th…
ORS 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 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
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(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 own…
ORS 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]
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[Repealed or reserved.]
ORS 321.721 [1975 c.617 §2; repealed by 1991 c.459 §321]
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[Repealed or reserved.]
ORS 321.722 Valuation. (1) Small tract forestland shall have a specially assessed value per acre
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(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, th…
ORS 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]
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[Repealed or reserved.]
ORS 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
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(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 fee…
ORS 321.727 [1977 c.893 §8; 1997 c.586 §6; repealed by 2003 c.454 §81 and 2003 c.621 §49]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.731 [1991 c.854 §2; repealed by 2001 c.114 §47]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.733 Severance tax returns. (1) The Department of Revenue shall
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(a) Provide notice 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, that a severance tax return is required from the owner; and (b) Make a severa…
ORS 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]
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[Repealed or reserved.]
ORS 321.737 [1979 c.553 §4b; repealed by 2003 c.454 §81 and 2003 c.621 §49]
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[Repealed or reserved.]
ORS 321.740 [1961 c.714 §7; 1967 c.34 §3; repealed by 1991 c.854 §5]
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[Repealed or reserved.]
ORS 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 April 15 of each year, with respect to all timber harvested during the previous calendar year
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(2) At the time at which the severance tax is paid and on or before April 15 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…
ORS 321.745 [1961 c.714 §8; repealed by 2003 c.454 §81 and 2003 c.621 §49]
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[Repealed or reserved.]
ORS 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 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
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(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 accou…
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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 Western Oregon Timber Severance Tax Fund shall be retained by the Western Oregon Timber Severance Tax Fund
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(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 Ti…
ORS 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 Eastern Oregon Timber Severance Tax Fund shall be retained by the Eastern Oregon Timber Severance Tax Fund
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(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 Ti…
ORS 321.755 [1961 c.714 §12; 1963 c.576 §40; repealed by 1979 c.553 §11]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.761 [1991 c.459 §311b; repealed by 1991 c.459 §311b(2)]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.770 [1975 c.617 §5; repealed by 1977 c.893 §19]
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[Repealed or reserved.]
ORS 321.795 [1983 c.543 §1; 1991 c.459 §313; 1999 c.314 §42; renumbered 308A.727 in 1999]
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SPECIAL ASSESSMENT OF EASTERN OREGON FORESTLAND
ORS 321.805 Definitions for ORS 321.805 to 321.855. As used in ORS 321.805 to 321.855, unless the context requires otherwise
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(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 bett…
ORS 321.808 Purposes. The purposes of ORS 321.805 to 321.855 are
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(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…
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.812 [1999 c.1078 §35; 1999 c.1078 §40; 2001 c.860 §8; 2003 c.454 §75; renumbered 321.833 in 2003]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.816 [1999 c.1078 §43; repealed by 2003 c.621 §63]
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[Repealed or reserved.]
ORS 321.817 Legislative findings. It is hereby found that
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(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 this state, its residents and its future residents are best…
ORS 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]
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[Repealed or reserved.]
ORS 321.821 [1991 c.459 §316b; repealed by 1991 c.459 §316b(2)]
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[Repealed or reserved.]
ORS 321.822 [1993 c.5 §6; 1999 c.314 §54; renumbered 321.845 in 2003]
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[Repealed or reserved.]