OAR 150-321-0300
Redetermination of Forestland Land Classes

(1)

The department will change forestland land classes described under ORS 321.348 (Assignment of forestland to land classes)(1) upon the request of an owner of forestland if the department’s investigation reveals that the land class is now inaccurate.

(2)

If an owner of forestland believes his or her property is not classed correctly, the owner may request a review by the department.

(a)

The request must be submitted to the department in writing stating the basis of the request. Information that may be submitted as a basis for the request includes, but is not limited to:

(A)

A third party evaluation;

(B)

Soil surveys;

(C)

Aerial photos or contour maps;

(D)

Narrative that describes geographical characteristics that influence site class.

(b)

The request must identify the property, including:

(A)

County;

(B)

Property tax account number;

(C)

Legal description;

(D)

Total forestland acres; and

(E)

Physical location and number of forestland acres to be reviewed.

(3)

The department must receive requests by April 1 in order to have a redetermination of land classes reflected on the tax roll for the tax year beginning the following July 1. If the department receives the request after April 1, any resulting redetermination will take effect with respect to the tax year commencing July 1 of the following calendar year.

(4)

The department will review the information submitted, other reference materials (contour maps, aerial photos, soil surveys, land class cards, or site tree data), and may conduct a field inspection of the property.

(5)

The department will send written notice of its decision to the owner. Any redetermination of land class will be immediately certified to the county assessor. This will be done prior to July 15 of the tax year for which the review decision first applies.

(6)

Pursuant to ORS 305.275 (Persons who may appeal due to acts or omissions), the owner may appeal the department’s determination described in section (5) to the Magistrate Division of the Oregon Tax Court. This appeal must be made within 90 days of the date of the written notice.

Source: Rule 150-321-0300 — Redetermination of Forestland Land Classes, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-321-0300.

150‑321‑0010
Establishing Legal Taxpayer for FPHT 150‑321‑0020
Timber Subject to the Forest Products Harvest Tax: Measurement Standards 150‑321‑0030
Estimated Tax Payments for FPHT 150‑321‑0200
Forestland Valuation Rule 150‑321‑0210
Forestland Classification 150‑321‑0300
Redetermination of Forestland Land Classes 150‑321‑0310
Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values Under ORS 308A.092 150‑321‑0320
Common Ownership of Forestland for Large Landowners 150‑321‑0330
Date of Acquisition 150‑321‑0340
Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon 150‑321‑0350
Acceptable Uses of Western Oregon Forestland 150‑321‑0360
Notification by Assessor of Denial of Application 150‑321‑0500
Procedure to Ensure Timber Tax Return Filing 150‑321‑0510
Notice of Intent to Harvest 150‑321‑0520
Penalty for Failure to Obtain Notification of Operations 150‑321‑0530
Prescribed Filing of Timber Harvest Returns 150‑321‑0540
Check Scaling at the Point of First Measurement 150‑321‑0550
Measuring Harvested Timber 150‑321‑0560
Timber Harvest Records 150‑321‑0570
Use of Microfilm and Microfiche Records 150‑321‑0580
Records Kept by Automated Data Processing 150‑321‑0590
Preservation of Records and Their Reproductions 150‑321‑0600
Requests for Confidential Information 150‑321‑0610
Information Which May Be Furnished 150‑321‑0620
Common Ownership of Small Tract Forestlands 150‑321‑0630
Establishing the Identity of the Taxpayer for Severance Tax 150‑321‑0640
Timber Subject to the Small Tract Forestland Severance Tax 150‑321‑0650
Definition of Owner for Small Tract Forestland Purposes 150‑321‑0660
Required Signatures for Small Tract Forestland Application 150‑321‑0670
Powers Delegated to County Assessor 150‑321‑0680
Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial 150‑321‑0690
Contiguous Parcels Held in Common Ownership 150‑321‑0700
Minimal Stocking and Species Requirements for Small Tract Forestland Assessment 150‑321‑0710
Notation on Assessment and Tax Roll 150‑321‑0720
Notification to County Assessor by Small Tract Forestland Owner 150‑321‑0730
Common Ownership for Sale of Small Tract Forestland 150‑321‑0750
Distribution of Severance Tax Receipts for Western Oregon 150‑321‑0760
Distribution of Severance Tax Receipts for Eastern Oregon 150‑321‑0770
Definition of “Sound Management Practices” 150‑321‑0780
Common Ownership for Special Assessment of Forestland for Large Landowners 150‑321‑0790
Notation on Tax Roll: “Forestland — Potential Additional Tax Liability” 150‑321‑0800
Date of Acquisition 150‑321‑0810
Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon 150‑321‑0820
Notification by Assessor of Denial of Application
Last Updated

Jun. 8, 2021

Rule 150-321-0300’s source at or​.us