OAR 150-321-0690
Contiguous Parcels Held in Common Ownership

The following examples illustrate when contiguous parcels under common ownership must be included in an application for small tract forestland assessment as required by ORS 321.709 (Small tract forestland qualification requirements)(1)(b). For purposes of this rule, all parcels are designated forestland or highest and best use forestland.

(1)

Example 1: Parcel # 1 is owned by three individuals, Bob, John and Greg. Parcel # 2 is contiguous to Parcel # 1 and is owned by husband and wife (Bob and Julie). Parcel # 3 is contiguous to Parcel # 2 and is owned by Julie. Parcels # 1 and # 3 are not contiguous.

(a)

Parcel # 1 is the subject of an application for small tract forestland. Parcel # 2 must be included in the application as a contiguous parcel, since Bob has an ownership interest as an individual in both parcels. Parcel # 3 is not required to be included in the application, since Julie does not have an ownership interest as an individual in Parcel # 1.

(b)

Parcel # 2 is the subject of an application for small tract forestland. Parcel # 1 must be included in the application as a contiguous parcel, since Bob has an ownership interest as an individual in Parcels # 1 and # 2. Parcel # 3 must also be included in the application as a contiguous parcel, since Julie has an ownership interest as an individual in Parcels # 2 and # 3.

(c)

Parcel # 3 is the subject of an application for small tract forestland. Parcel # 2 must be included in the application as a contiguous parcel, since Julie has an ownership interest as an individual in Parcels # 2 and # 3. Parcel # 1 is not required to be included in the application, since Julie does not have an ownership interest as an individual in Parcel # 1.

(2)

Example 2: Parcel # 4 is owned by a partnership, 3 J’s Partnership. The three partners, Bob, John and Greg, each have a 1⁄3 ownership interest. Parcel # 5 is contiguous to Parcel # 4 and is owned by husband and wife (Bob and Julie). Parcel # 6 is contiguous to Parcel # 5 and is owned by Bob. Parcels # 6 and # 4 are not contiguous.

(a)

Parcel # 4 is the subject of an application for small tract forestland. Parcels # 5 and # 6 are not required to be included in the application, since Bob does not own a majority interest in 3 J’s Partnership.

(b)

Parcel # 5 is the subject of an application for small tract forestland. Parcel # 6 must be included in the application as a contiguous parcel, since Bob has an ownership interest as an individual in Parcels # 5 and # 6. Parcel # 4 is not required to be included in the application, since Bob does not own a majority interest in 3 J’s Partnership.

(c)

Parcel # 6 is the subject of an application for small tract forestland. Parcel # 5 must be included in the application as a contiguous parcel, since Bob has an ownership interest as an individual in Parcels # 5 and # 6. Parcel # 4 is not required to be included in the application, since Bob does not own a majority interest in 3 J’s Partnership.

(3)

Example 3: Parcel # 7 is owned by a corporation, Bob and Julie Inc. Bob has a 60 percent interest in the corporation. Parcel # 8 is contiguous to Parcel # 7 and is owned by a partnership, 3 J’s Partnership. Bob has a 2⁄3 ownership interest in the partnership. John and Greg each have a 1⁄6 interest. Parcel # 9 is contiguous to Parcel # 8 and is owned by 2 J’s LLC. Bob and Julie each have a 50 percent interest in the LLC. Parcels # 9 and # 7 are not contiguous.

(a)

Parcel # 7 is the subject of an application for small tract forestland. Parcel # 8 must be included in the application as a contiguous parcel, since Bob owns a majority interest in both Bob and Julie Inc. and 3 J’s Partnership. Parcel # 9 is not required to be included in the application, since Bob does not own a majority interest in 2 J’s LLC.

(b)

Parcel # 8 is the subject of an application for small tract forestland. Parcel # 7 must be included in the application as a contiguous parcel, since Bob owns a majority interest in both Bob and Julie Inc. and 3 J’s Partnership. Parcel # 9 is not required to be included in the application, since Bob does not own a majority interest in 2 J’s LLC.

(c)

Parcel # 9 is the subject of an application for small tract forestland. Parcels # 7 and # 8 are not required to be included in the application, since Bob does not own a majority interest in 2 J’s LLC. If Bob owned a majority interest in 2 J’s LLC, Parcel # 8 and Parcel # 7 would be deemed held in common ownership and contiguous because Bob would have owned a majority interest in all three parcels.

Source: Rule 150-321-0690 — Contiguous Parcels Held in Common Ownership, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-321-0690.

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 150-321-0690’s source at or​.us