Timber and Forestland Taxation

ORS 321.267
Lands not eligible for special assessment

The following forestland may not be assessed under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land):


Forestland assessed by the Department of Revenue pursuant to ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property), 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) to 308.820 (Tax as a lien) and 308.990 (Penalties).


Except as provided in ORS 321.347 (Land designations), land that is prepared using intensive cultivation and tilling and on which all unwanted plant growth is controlled continuously for the exclusive purpose of growing Christmas trees.


Land used for the purpose of growing hardwood timber, including but not limited to hybrid cottonwood, if:


The land is prepared using intensive cultivation methods and is cleared of competing vegetation for at least three years after tree planting;


The timber is of a species marketable as fiber for inclusion in the furnish for manufacturing paper products;


The timber is harvested on a rotation cycle within 12 years after planting; and


The land and timber are subject to intensive agricultural practices such as fertilization, insect and disease control, cultivation and irrigation.


Small tract forestland qualified under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) and timber harvested from small tract forestland qualified under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund). [1977 c.892 §3; 1989 c.887 §5; 1991 c.459 §278; 1991 c.714 §10; 1993 c.801 §5; 1997 c.154 §51; 1999 c.19 §1; 1999 c.1078 §17; 2001 c.46 §1; 2001 c.114 §44; 2003 c.454 §§108,110; 2003 c.621 §4a]
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