Division 321
Timber Taxes

Rules

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

Div. 321’s source at or​.us