OAR 150-321-0550
Measuring Harvested Timber

(1)

Definitions for purposes of this rule:

(a)

“Check Scaling” is the procedure for verifying that an entity’s scaling practices comply with the Official Log Scaling Rules.

(b)

“Grading” means determining the quality of logs, considering such factors as gross diameter, length of log, surface characteristics, annual ring count, slope of grain and other factors as reflected in the Official Log Scaling Rules.

(c)

“Harvest Unit” is a contiguous geographical area from which timber is harvested that has the following characteristics:

(A)

The unit is entirely within one county;

(B)

The unit is not larger than 320 acres;

(C)

The unit is under one ownership;

(D)

The unit is limited to harvest by one method (e.g., clearcut, thinning); and

(E)

Operations within a harvest unit may not be farther than one mile apart.

(F)

The department may grant exceptions to these criteria upon written request.

(d)

“Measuring” means the determination of the quantity and quality of logs. Measuring must happen at the time of transfer of ownership of the logs and is the responsibility of the timber owner.

(e)

“Official Log Scaling Rules” are those rules developed by the Northwest Log Rules Advisory Group as reflected in the most current edition of Official Rules for the following Log Scaling and Grading Bureaus: Columbia River, Northern California, Pacific Rim, Southern Oregon, Yamhill.

(f)

“Sample Scaling” means to measure a portion of a weighed log inventory and apply the statistical information of the selection to the entire inventory.

(g)

“Scaling” means the measurement of the gross and net volume of logs as determined by using the Official Log Scaling Rules.

(2)

Measurement of scaled logs must:

(a)

Be done using the Official Log Scaling Rules and must be determined by one of the following persons:

(A)

Scalers of third party scaling organizations that:
(i)
Assure its scalers produce consistent scaling results;
(ii)
Assure its scalers will exercise independent judgment;
(iii)
Have a training and certification program for its scalers;
(iv)
Check scale a minimum of eight loads every two months for each employee scaling and grading logs subject to timber taxes under ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460)–185, 321.700 (Definitions for ORS 321.700 to 321.754)–754, and 321.805 (Definitions for ORS 321.805 to 321.855)–855 within a 5 percent tolerance of the log volumes; and
(v)
Make check-scale records available to the department upon request.

(B)

Scalers employed by companies who are check scaled by a third-party scaling organization, or company check scalers employed by a company that:
(i)
Meets all the requirements listed in paragraph (2)(a)(A) of this rule; and
(ii)
Provides a rescale and training in the event of an unsatisfactory check scale;
(iii)
Provides total volume by grade and species by harvest unit for the period between an unsatisfactory check scale and the next satisfactory check scale at the request of the department; and
(iv)
Allows the department to independently check scale.

(C)

Scalers employed by companies with less than four scalers who each scale less than 50 thousand board feet per week if approved by the department. The company must:
(i)
Make a written request to the department which includes:

(I)

Name, duties and experience of the scaler;

(II)

Type of logs scaled;

(III)

Scaling instructions;

(IV)

A description of the scaling location;

(V)

An explanation of how the scaling information is secured to prevent loss or tampering of information; and

(VI)

Provisions for check scaling.
(ii)
If requested by the department, provide training specific to the type of logs delivered to the scaling point.

(D)

Check scalers who meet the following qualifications:
(i)
Be a qualified scaler with five plus years experience scaling logs;
(ii)
Participate in an effective training and certification program that is recognized by one of the bureaus that is a member of the Northwest Log Rules Advisory Group;
(iii)
Demonstrate proficiency with the Official Log Scaling Rules; and
(iv)
Makes record of qualifications, training and certification available upon request.

(b)

Be recorded on original scaling and grading load tickets that contain the following information:

(A)

Name of log seller (taxpayer);

(B)

Date of measurement;

(C)

Name of log purchaser;

(D)

Log brand;

(E)

Log species;

(F)

Log Grade;

(G)

Number of logs;

(H)

Gross log measurements, deductions and net volume; and

(I)

Trip ticket number.

(3)

Measurement of weighed logs must:

(a)

Be done by an employee of a delivery facility who has been instructed on the proper use of the equipment listed in subsection (3)(b) of this rule.

(b)

Use weigh instruments or devices that are tested, certified or licensed by the Oregon State Department of Agriculture under ORS 618.020, 618.016 (Policy), 618.121 (License required for commercially operated weighing or measuring instrument) and 618.151 (Commercial use of unlicensed weighing or measuring instrument prohibited).

(c)

Be recorded on original load tickets which contain the following information:

(A)

Name of log seller (taxpayer);

(B)

Name of log purchaser;

(C)

State Forestry (harvest) permit number;

(D)

Trip ticket (or woods trip receipt number);

(E)

Date of measurement;

(F)

Location of measurement;

(G)

Scaling organization or company doing the weighing;

(H)

Weight ticket number;

(I)

Gross, tare and net weights.

(4)

A taxpayer may use “sample scaling” to determine the volume and grade of logs harvested.

(a)

Sample scaling must be done on a harvest unit basis and the following criteria must be met:

(A)

Must meet the criteria of section (2) of this rule;

(B)

The number of loads scaled (the sample intensity) must ensure that 95 percent of the time the average volume of a scaled load falls within 5 percent of the average volume of all sampled loads for the harvest unit.

(C)

Samples must be selected through a random, unbiased method.

(D)

Samples must be taken over the entire period of harvest.

(E)

Once a load has been selected for the sample, it cannot be removed.

(b)

Sampling methodology that does not meet the criteria of subsection (4)(a) of this rule may be used if submitted in writing and approved by the department prior to use.

Source: Rule 150-321-0550 — Measuring Harvested Timber, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-321-0550.

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 150-321-0550’s source at or​.us