ORS 321.210
Proposed specially assessed values

  • notice
  • comments
  • hearing

(1)

Pursuant to the valuation models adopted by the Department of Revenue under ORS 321.207 (Valuation models) and for the purpose of certifying specially assessed values of forestland under ORS 321.354 (Common ownership minimum acreage requirements) and 321.833 (Common ownership minimum acreage requirements), for each tax year the Department of Revenue shall give notice of proposed specially assessed values of forestland. The values shall be proposed by the department on or before April 1 of the assessment year.

(2)

The specially assessed values proposed under this section and certified under ORS 321.216 (Certified specially assessed values) for forestland in western Oregon shall be for land classes FA, FB, FC, FD, FE, FF, FG and FX. Specially assessed values also shall be proposed under this section and certified under ORS 321.216 (Certified specially assessed values) for forestland in eastern Oregon.

(3)

The department shall give notice of the proposed specially assessed values to:

(a)

County assessors and associations, trade organizations and other persons that the department, in its discretion, finds represent forestland owners; and

(b)

Any other person that has made a written request to the department to be given notice of proposed specially assessed values.

(4)

The notice required under subsection (3) of this section must contain:

(a)

The proposed specially assessed values;

(b)

A description of the valuation model employed in determining the proposed specially assessed values;

(c)

A summary of the market data used to determine the proposed specially assessed values; and

(d)

The date, time and location of the public hearing described in subsection (6) of this section.

(5)

Following the giving of notice required under this section, members of the public may submit written comments on the proposed specially assessed values to the department. Written comments received by the department on or before May 1 of the assessment year for which the specially assessed values are proposed shall be considered by the department prior to the department certifying specially assessed values to the county assessors under ORS 321.216 (Certified specially assessed values).

(6)

Prior to adopting specially assessed values of forestland for a tax year, the department shall conduct a public hearing on the proposed specially assessed values. Any person interested in providing testimony on the proposed specially assessed values shall be given the opportunity to do so at the hearing. [2001 c.860 §16]

Source: Section 321.210 — Proposed specially assessed values; notice; comments; hearing, https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html.

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

§ 321.210’s source at oregon​.gov