OAR 150-321-0640
Timber Subject to the Small Tract Forestland Severance Tax

(1)

Timber subject to the Small Tract Forestland Severance Tax is the following:

(a)

All logs that can be measured in board feet and meet the requirements of sawmill grades or better.

(A)

Logs must be measured in western Oregon by the current edition of Official Rules for the following Log Scaling and Grading Bureaus: Columbia River, Northern California, Pacific Rim, Southern Oregon, Yamhill, developed by the Northwest Log Rules Advisory Group (NWLRAG). All sections of the publication are recognized including the Appendix.

(B)

Logs must be measured in eastern Oregon by the Scribner Decimal “C” Eastside Short Log Rule, using the NWLRAG Eastside Log Scaling Handbook, First Edition 2003.

(b)

Logs measured in tons and sold by the weight when they meet the conditions of (A) or (B) below. Logs must be reported on the timber tax return by thousand board feet (MBF). Logs must be converted from tons to MBF using conversion factors established by the Department of Revenue. These conversion factors are listed on the tax forms & instructions sent out annually by the department.

(A)

The loads of logs contain a minimum of 20 percent of the log count at 5-inch, 6-inch and 7-inch scaling diameter. The “Chip Logs” conversion factor will be used to convert this type of load from tons to thousand board feet (MBF) for tax reporting.

(B)

Loads of logs in which all logs measure 5-inch scaling diameter and larger, or the load contains three or more logs with 8-inch or larger scaling diameter. The “Small Saw Logs” conversion factor will be used to convert this type of load from tons to MBF for tax reporting.

(c)

Logs chipped in the woods, except chips produced from material not meeting log merchantability standards in subsection (a) above and used as hog fuel.

(2)

Timber not subject to Small Tract Forestland Severance Tax is secondary products, other than chips, manufactured in the woods and produced from logs normally left in the forest or burned as slash. Examples are shake or shingle bolts, fence posts, firewood and arrow bolts.

(3)

When timber is harvested from the eastside, but scaled using westside log scaling rule, the volume must be adjusted to reflect the eastside log scaling rule volume. Taxpayers may use their own conversion factors if they are supported by statistically sound sample data; otherwise, the westside volume must be multiplied by 1.28 to get the equivalent eastside scaled volume.

Source: Rule 150-321-0640 — Timber Subject to the Small Tract Forestland Severance Tax, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-321-0640.

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 150-321-0640’s source at or​.us