ORS 321.005
Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460

As used in ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account), 321.560 (Audit of returns) to 321.600 (Tax as debt) and 477.440 (Emergency Fire Cost Committee) to 477.460 (Duties of administrator), unless the context requires otherwise:

(1)

“Board” means the State Board of Forestry.

(2)

“Protected forestlands” means those lands which are protected from the starting or spread of fire thereon or therefrom by:

(a)

The State Forester, with the approval of the board;

(b)

The United States of America through contract with the State Forester;

(c)

Any forest protective agency under contract with the State Forester or the board pursuant to ORS 477.406 (Cooperative contracts or agreements for forest protection or forest related activities); or

(d)

Any forest protective agency, described in paragraph (c) of this subsection, under an agreement with the United States of America wherein such agency agrees to protect specific federal forestlands and, in return, the United States of America agrees to protect specific lands of such agency.

(3)

“Department” means the Department of Revenue.

(4)

“Committee” means the Emergency Fire Cost Committee.

(5)

“Forestland” means any land producing forest products.

(6)

“Forest products” means products from harvested timber, but does not include products from short rotation fiber grown under agricultural conditions as described in ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3), western juniper or products from harvested western juniper.

(7)

“Harvest” means the point at which timber that has been cut, severed, or removed for purposes of sale or use is first measured in the ordinary course of business as determined by reference to common practice in the timber industry.

(8)

“Merchantable stand of timber” means any stand on forestlands containing living or dead timber which is being or can be harvested.

(9)

“Taxpayer” means the owner of timber at time of harvest.

(10)

“Taxes” means the taxes provided for in ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes).

(11)

“Owner of timber” means any individual or combination of individuals, partnership, firm, corporation or association of whatever nature holding title to harvested timber by virtue of:

(a)

An instrument of conveyance;

(b)

The harvesting of the timber; or

(c)

The harvesting of the timber and payment therefor.

(12)

“Timber” means all logs which can be measured in board feet and other forest products as determined by department rule. [1953 c.375 §1; 1957 c.309 §3; 1961 c.726 §412; 1965 c.253 §139; 1967 c.429 §38; 1981 c.321 §9; 1983 c.539 §1; 1985 c.759 §5; 1993 c.653 §1; 1995 c.132 §1; 1999 c.631 §2; 2003 c.454 §125; 2003 c.621 §100a]

Source: Section 321.005 — Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460, https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html.

Notes of Decisions

In light of this section, ballot title for legislative measure amending state Constitution to prohibit sale or export of timber from state lands is dissatisfactory because “it is not permissible to reach beyond the unambiguous subject (‘timber’) chosen by legislature and substitute a word that appears in the accompanying preamble.” Glerum v. Roberts, 308 Or 22, 774 P2d 1093 (1989)

321.005
Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460 321.011
Policy 321.012
Public to share cost of suppressing fires caused by public 321.015
Levy of privilege taxes upon harvest of timber for certain purposes 321.017
Levy of additional privilege tax 321.035
Determination of moneys available in Oregon Forest Land Protection Fund 321.045
Payment of tax 321.145
Tax revenue credited to suspense account 321.152
Distribution of tax revenue 321.185
Forest Research and Experiment Account 321.201
Definition of “forestland” for ORS 321.201 to 321.222 321.204
Legislative findings and declarations 321.207
Valuation models 321.210
Proposed specially assessed values 321.213
Forestland value advisory committee 321.216
Certified specially assessed values 321.219
Appeal of certified specially assessed values 321.222
Jurisdiction of board of property tax appeals 321.257
Definitions for ORS 321.257 to 321.390 321.259
Legislative findings 321.262
Purposes 321.267
Lands not eligible for special assessment 321.272
Exemption of timber from property taxation 321.347
Land designations 321.348
Assignment of forestland to land classes 321.349
Valuation of certain forestland at farm use value 321.354
Common ownership minimum acreage requirements 321.358
Application for designation as forestland 321.359
Removal of designation 321.362
Notation of forestland on tax roll for potential additional tax liability 321.366
Date on which disqualification of forestland is effective 321.367
Forestland management 321.390
Land used to grow certain hardwood to be assessed as farm use land 321.550
Notice of intent to harvest 321.560
Audit of returns 321.570
Warrant for collection of delinquent taxes 321.580
Effect of failure or refusal to make return 321.600
Tax as debt 321.609
Enforcement of certain statutes by department 321.682
Confidentiality of reports, returns and appraisal data 321.684
Authority of department to make certain disclosures 321.686
Penalty for violation of ORS 321.682 321.700
Definitions for ORS 321.700 to 321.754 321.703
Legislative findings and declarations 321.706
Application for small tract forestland qualification 321.709
Small tract forestland qualification requirements 321.712
Circumstances under which notification is required 321.716
Disqualification 321.719
Continued qualification as small tract forestland following sale or transfer 321.722
Valuation 321.726
Severance tax upon harvest from small tract forestland 321.733
Severance tax returns 321.741
Due dates for severance tax return and payment 321.746
Severance tax revenues 321.751
Western Oregon Timber Severance Tax Fund 321.754
Eastern Oregon Timber Severance Tax Fund 321.805
Definitions for ORS 321.805 to 321.855 321.808
Purposes 321.817
Legislative findings 321.824
Lands not eligible for special assessment 321.829
Exemption of timber from property taxation 321.833
Common ownership minimum acreage requirements 321.839
Application for forestland designation 321.842
Removal of forestland designation 321.845
Date on which disqualification of forestland is effective 321.848
Disqualification 321.855
Land used to grow certain hardwood to be assessed as farm use land 321.991
Penalty
Green check means up to date. Up to date

Current through early 2024

§ 321.005’s source at oregon​.gov