OAR 629-023-0440
Underproductive Forestland Conversion Tax Credit — Standards and Specifications

To qualify for a credit, the State Forester must determine that the forestland, prior harvest, and project comply with the following standards and specifications:


Forestland must be capable of producing at least 20 cubic feet of wood fiber per acre at culmination of mean annual increment. Site productivity can be determined directly by tree growth and stocking measurements within the operation area, or determined indirectly using applicable USDA Natural Resources Conservation Service soil survey information, USDA Forest Service plant association guides, Oregon Department of Revenue western Oregon site class maps, or other sources.


Prior to harvest the area contains no more than an allowable average of 80 square feet of basal area per acre. Measurable trees are those softwood species, 6 inches dbh and larger, and hardwood species, 11 inches and larger. Conifers may amount to no more than 50 percent of the allowable basal area.


Site Preparation. The planting spot for each tree must be free from competing vegetation and slash. This may be accomplished by:


Bulldozing, plowing, discing, mulching, or scalping;


Hand slashing;


Aerial or ground application of various chemicals;


Controlled burning;


Any combination of above.


Planting Stock. Seedlings must be from a seed source and elevation compatible with the planting area. The seedling size, stem caliper, and root to top ratio must be suited to the project site.


Planting Operations. Planting operations must be conducted as follows:


Seedlings must be planted at the same depth as they were in the nursery seed bed with roots straight in the soil;


The planting may be with any forest tree species as defined in OAR 629-023-0420 (Underproductive Forestland Conversion Tax Credit — Definitions)(3), or as approved in a plan for an alternate practice with the State Forester;


The planting may occur any time the trees are dormant and the ground is not frozen, snow covered, or extremely dry.


Release. The taxpayer must use all measures necessary to control competing vegetation to insure survival of the seedlings.


Moisture Conservation. The taxpayer must use all measures necessary to control loss of moisture and increase the chance of survival of the seedlings. This may include a combination of cultivation, mulching, or the use of chemicals.


Erosion Control. When necessary the taxpayer must use water barring, contour cultivation practices, or other methods to prevent erosion.


Animal Damage Control. When necessary the taxpayer must use treated planting stock, grass control, repellents, protective casings or other approved methods to control animal damage.


The taxpayer has paid the tax credit application fee to the State Forester in accordance with OAR 629-023-0450 (Underproductive Forestland Conversion Tax Credit — Preliminary Certificate Issuance)(2)


Project costs are reasonable and must be $500 or more after deducting all financial assistance received from any federal, state or other incentive program.

Source: Rule 629-023-0440 — Underproductive Forestland Conversion Tax Credit — Standards and Specifications, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=629-023-0440.

Last Updated

Jun. 8, 2021

Rule 629-023-0440’s source at or​.us