OAR 150-321-0700
Minimal Stocking and Species Requirements for Small Tract Forestland Assessment

(1)

To qualify, the land must have growing upon it at least the number of established trees per acre according to OAR 629-610-0020 (Reforestation Stocking Standards)(4)–(8) established by the state forester. Also, for the land to qualify, the established trees must be of a marketable species acceptable to the state forester as established in OAR 629-610-0050 (Acceptable Species for Reforestation and Residual Stand Stocking).

(2)

If the land does not meet the minimum requirements of subsection (1), the owner must present to the assessor a written plan for establishing trees to meet the minimum requirements for stocking. The plan must contain and meet the following requirements:

(a)

A description of the area that shows the location, number of acres, ground cover, present stocking, steepness of slope, and direction slope faces.

(b)

A list of needed site preparation requirements prior to planting. An example would be brush or grass removal, rodent eradication, disease and insect problems, slash disposal, protection from grazing or browsing animals, and tillage of soil.

(c)

Planting information that lists the species to be planted, time of year that planting will take place, number of trees per acre to be planted, and method of planting.

(d)

At least one-fifth (20 percent), but not less than two acres, of the area in the plan must be planted by December 31 of the first assessment year that the land is designated as forestland. Each additional year thereafter a minimum of one-fifth (20 percent) of the area must be planted, in addition to the previous year’s requirements. At the end of the fifth year after the assessor approves designation, 100 percent of the area in the plan must be planted. Extensions to planting requirements may be granted by the assessor if a loss of planted stock occurs due to conditions beyond the control of the landowner.

Source: Rule 150-321-0700 — Minimal Stocking and Species Requirements for Small Tract Forestland Assessment, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-321-0700 (accessed May 26, 2025).

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

May 26, 2025

Rule 150-321-0700's source at or​.us