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

(1)

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

(a)

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).

(b)

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

(2)

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).

(3)

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)

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).

(b)

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.

(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 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.

(4)

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:

(a)

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

(b)

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.

(5)

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.

(6)

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.

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 150-321-0810’s source at or​.us