OAR 150-321-0810
Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon


“Contiguous acres” means acres touching along a boundary or at a point.


Includes acres separated by a public or county road, state highway or any stream other than a large stream as identified by the state forester using the water classification system in OAR 629-635-0200 (Water Classification).


Does not include acres separated by an interstate highway or large stream.


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


If the land does not meet the minimum requirements of section (2) of this rule, the owner must give the assessor a written management plan for establishing trees to meet the minimum stocking requirements. The plan must contain and meet the following requirements:


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


A list of needed site preparation requirements prior to planting. Examples include brush or grass removal, rodent eradication, disease and insect problem resolution, slash disposal, protection from grazing or browsing animals, and tillage of soil.


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.


At least 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 20 percent of the area must be planted. At the end of the fifth year after the assessor approves the designation, 100 percent of the area in the plan must be planted. The assessor may grant extensions to planting requirements if a loss of planted stock occurs due to conditions beyond the control of the landowner.


Certain lands do not support sufficient stocking requirements; however, when the use of these lands supports sound management practices and the harvest of forest crops on surrounding lands, these lands may be designated as forestland. Examples of such lands include:


Roads, landings, and rock pits used for forest roads that are necessary for forest management and the harvest of forest crops.


Land that is subject to power transmission and distribution easements or gas line easements that are not centrally assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674)-308.665 (Railroad car exemption) or 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings)-308.820 (Tax as a lien) if the lands would otherwise qualify for designation as forestland if, but for the easement, sufficient stocking of trees would be permitted.


To qualify for designation, the land must meet the minimum stocking requirements of sections (2) or (3) of this rule. However, when the circumstances listed in section (4) of this rule are present, and at least 80 percent of the total area applied for meets the minimum stocking requirements, the total area of the application will be assessed as designated forestland.


To qualify, the area to be designated must be at least two contiguous acres in common ownership. All other property located within the same county that is owned by the same common owner of at least two contiguous acres may also qualify for forestland designation if it meets the stocking requirements.

Source: Rule 150-321-0810 — Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-321-0810.

Establishing Legal Taxpayer for FPHT
Timber Subject to the Forest Products Harvest Tax: Measurement Standards
Estimated Tax Payments for FPHT
Forestland Valuation Rule
Forestland Classification
Redetermination of Forestland Land Classes
Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values Under ORS 308A.092
Common Ownership of Forestland for Large Landowners
Date of Acquisition
Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon
Acceptable Uses of Western Oregon Forestland
Notification by Assessor of Denial of Application
Procedure to Ensure Timber Tax Return Filing
Notice of Intent to Harvest
Penalty for Failure to Obtain Notification of Operations
Prescribed Filing of Timber Harvest Returns
Check Scaling at the Point of First Measurement
Measuring Harvested Timber
Timber Harvest Records
Use of Microfilm and Microfiche Records
Records Kept by Automated Data Processing
Preservation of Records and Their Reproductions
Requests for Confidential Information
Information Which May Be Furnished
Common Ownership of Small Tract Forestlands
Establishing the Identity of the Taxpayer for Severance Tax
Timber Subject to the Small Tract Forestland Severance Tax
Definition of Owner for Small Tract Forestland Purposes
Required Signatures for Small Tract Forestland Application
Powers Delegated to County Assessor
Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial
Contiguous Parcels Held in Common Ownership
Minimal Stocking and Species Requirements for Small Tract Forestland Assessment
Notation on Assessment and Tax Roll
Notification to County Assessor by Small Tract Forestland Owner
Common Ownership for Sale of Small Tract Forestland
Distribution of Severance Tax Receipts for Western Oregon
Distribution of Severance Tax Receipts for Eastern Oregon
Definition of “Sound Management Practices”
Common Ownership for Special Assessment of Forestland for Large Landowners
Notation on Tax Roll: “Forestland — Potential Additional Tax Liability”
Date of Acquisition
Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon
Notification by Assessor of Denial of Application
Last Updated

Jun. 8, 2021

Rule 150-321-0810’s source at or​.us