Timber and Forestland Taxation

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:


“Board” means the State Board of Forestry.


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


The State Forester, with the approval of the board;


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


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


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.


“Department” means the Department of Revenue.


“Committee” means the Emergency Fire Cost Committee.


“Forestland” means any land producing forest products.


“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.


“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.


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


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


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


“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:


An instrument of conveyance;


The harvesting of the timber; or


The harvesting of the timber and payment therefor.


“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]

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)

Chapter 321

Notes of Decisions

Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Validity of ad valorem and severance taxation of logs destined for export, (1975) Vol 37, p 427

Law Review Citations

16 WLR 397 (1979)


Last accessed
Jun. 26, 2021