Division 321
Timber Taxes

Rules

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