Chapter 321 — Chapter 321
268 sections in this chapter.
ORS 321.200 [Repealed by 1953 c.375 §38]
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FORESTLAND VALUATION
ORS 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 defined in ORS 321.805, that is located in eastern Oregon. [2001 c.860 §13]
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[Repealed or reserved.]
ORS 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 of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state. [2001 c.860 §14]
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[Repealed or reserved.]
ORS 321.205 [1953 c.375 §23; repealed by 1961 c.297 §12]
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[Repealed or reserved.]
ORS 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
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(2) The valuation models may consider forestland sales, stumpage values, immediate harvest values, log prices or other commercially reasonable factors or data that promote real market value analysis of forestland. [2001 c.860 §15]
ORS 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 forestland under ORS 321.354 and 321.833, for each tax year the Department of Revenue shall give notice of proposed specially assessed values of forestland. The values shall be proposed by the department on or before April 1 of the assessment year
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(2) The specially assessed values proposed under this section and certified under ORS 321.216 for forestland in western Oregon shall be for land classes FA, FB, FC, FD, FE, FF, FG and FX. Specially assessed values also shall be proposed under this section and certified under ORS …
ORS 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 ORS 321.207 or in determining specially assessed values of forestland. If the department convenes a committee, it shall be composed of members appointed by the Director of the Department of Revenue. In appointing members, the director shall strive to include representation of counties, the State Forestry Department and large and small forestland owners from western Oregon and eastern Oregon
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(2) The Department of Revenue shall provide staff and administrative support to facilitate the work of a committee convened by the department. [2001 c.860 §17]
ORS 321.215 [1953 c.375 §18; 1957 c.309 §7; 1961 c.297 §7; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 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 date for that year. The department shall certify the specially assessed values of forestland in eastern Oregon to the county assessors of eastern Oregon and the specially assessed values of forestland in western Oregon to the county assessors of western Oregon
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(2) The certified specially assessed values constitute: (a) The department’s determination of the real market value, as of the assessment date for the tax year, of highest and best use forestland in the land class for which the certification is being made; and (b) The specially a…
ORS 321.219 Appeal of certified specially assessed values; notice; effect of decision modifying values; rules. (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 taxpayers owning in the aggregate not less than five percent of the total forestland in a single land market area may appeal any or all of the specially assessed values so certified
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(2) Appeals under this section shall be made to the Oregon Tax Court by filing a joint petition with the tax court in the manner provided for appeals from orders of the county property value appeals boards. The petition shall designate one of the taxpayers as the representative o…
ORS 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 property value appeals board in the manner prescribed in ORS 309.100. [2001 c.860 §20; 2023 c.29 §39]
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[Repealed or reserved.]
ORS 321.225 [1953 c.375 §33; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.255 [Formerly 528.010; 1973 c.348 §1; repealed by 1977 c.892 §51]
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SPECIAL ASSESSMENT OF WESTERN OREGON FORESTLAND
ORS 321.257 Definitions for ORS 321.257 to 321.390. As used in ORS 321.257 to 321.390, unless the context requires otherwise
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(1) “Department” means the Department of Revenue. (2) “Forestland” means land in western Oregon that is being held or used for the predominant purpose of growing and harvesting trees of a marketable species and has been designated as forestland or land in western Oregon, the high…
ORS 321.259 Legislative findings. The Legislative Assembly finds 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 321.260 [Formerly 528.020; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.262 Purposes. The purposes of ORS 321.257 to 321.390 are
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(1) To impose with respect to forestlands in western Oregon a special assessment program whereby the 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 long-term nature of the…
ORS 321.265 [Formerly 528.025; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.267 Lands not eligible for special assessment. The following forestland may not be assessed under ORS 321.257 to 321.390
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(1) Forestland assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674, 308.805 to 308.820 and 308.990. (2) Except as provided in ORS 321.347, land that is prepared using intensive cultivation and tilling and on which all unwanted plant growth is controlled conti…
ORS 321.270 [Formerly 528.030; 1973 c.348 §2; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.273 [1993 c.801 §8; 1999 c.1078 §§21,23; repealed by 2003 c.621 §22b]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.275 [Formerly 528.040; repealed by 1973 c.348 §12]
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[Repealed or reserved.]
ORS 321.277 [1977 c.892 §5; repealed by 1993 c.801 §43]
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[Repealed or reserved.]
ORS 321.279 [1977 c.892 §50a; repealed by 1983 c.740 §92a]
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[Repealed or reserved.]
ORS 321.280 [Formerly 528.050; 1973 c.348 §3; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.285 [Formerly 528.060; 1973 c.348 §4; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.287 [1977 c.892 §7; 1979 c.454 §2; 1993 c.653 §§10,10a; repealed by 2003 c.621 §22b]
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[Repealed or reserved.]
ORS 321.290 [Formerly 528.070; repealed by 1973 c.348 §5 (321.291 enacted in lieu of 321.290)]
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[Repealed or reserved.]
ORS 321.291 [1973 c.348 §6 (enacted in lieu of 321.290); repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.292 [1977 c.892 §7a; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.295 [Formerly 528.080; 1963 c.109 §1; 1967 c.59 §1; 1973 c.348 §7; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.297 [1977 c.892 §8; 1979 c.438 §1; 1981 c.623 §7; repealed by 1985 c.759 §40]
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[Repealed or reserved.]
ORS 321.299 [1985 c.759 §21b; 1989 c.966 §23; 1991 c.459 §282; 1993 c.801 §11; repealed by 1999 c.1078 §86]
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[Repealed or reserved.]
ORS 321.300 [Formerly 528.090; 1967 c.105 §7; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.305 [Formerly 528.095; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.308 [1989 c.1083 §14; repealed by 1993 c.801 §43]
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[Repealed or reserved.]
ORS 321.309 [1989 c.1083 §13; 1991 c.162 §10; 1991 c.780 §33; repealed by 1993 c.801 §43]
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[Repealed or reserved.]
ORS 321.310 [Formerly 528.100; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 321.311 [1989 c.1083 §15; 1991 c.459 §285; repealed by 1999 c.1078 §85]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.315 [Formerly 528.110; 1967 c.105 §8; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]
ORS 321.320 [Formerly 528.115; repealed by 1977 c.892 §51]
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[Repealed or reserved.]
ORS 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]
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[Repealed or reserved.]