Chapter 321 — Chapter 321
268 sections in this chapter.
ORS 321.823 [1983 c.462 §12; repealed by 2003 c.621 §63]
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[Repealed or reserved.]
ORS 321.824 Lands not eligible for special assessment. (1) Lands assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674 or 308.805 to 308.820 may not be assessed under ORS 321.805 to 321.855
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(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 pre…
ORS 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]
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[Repealed or reserved.]
ORS 321.829 Exemption of timber from property taxation. All timber in eastern Oregon shall be exempt from ad valorem property taxation. [Formerly 321.420]
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[Repealed or reserved.]
ORS 321.830 [1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621 §60; renumbered 321.855 in 2003]
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[Repealed or reserved.]
ORS 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 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 any small tract forestland assessment and shall be subject to special assessment a…
ORS 321.836 [Formerly 321.814; repealed by 2003 c.621 §65]
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[Repealed or reserved.]
ORS 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 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 321.842 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 the county 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 321.845 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. [Formerly 321.822; 2017 c.25 §2]
ORS 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 becomes disqualified. [Formerly 321.825]
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[Repealed or reserved.]
ORS 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 to 308A.128
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(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 o…
ORS 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]
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[Repealed or reserved.]
ORS 321.955 [Formerly 308.309; 1965 c.412 §1; 1971 c.272 §1; 1975 c.636 §2; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.990 [Repealed by 1953 c.375 §38]
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PENALTY
ORS 321.991 Penalty. Violation of any provision of ORS 321.005 to 321.185 and 321.560 to 321.600 is a Class A misdemeanor. [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; 2011 c.597 §183]
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CHAPTER 322 [Reserved for expansion] _______________