ORS 321.358
Application for designation as forestland

  • special filing date for change in highest and best use
  • contents
  • approval

(1)

An owner of land desiring that it be designated as forestland shall make application to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired, and the owner may also do so within 30 days of receipt of notice of its assessment as omitted property.

(2)

Notwithstanding subsection (1) of this section, an owner of land may apply to the county assessor by December 15 to have the land designated as forestland for the assessment year if:

(a)

For the prior assessment year the land had been forestland by reason of the land being highest and best use forestland; and

(b)

For the current assessment year the land is being assessed at a value reflecting a use other than highest and best use forestland.

(3)

The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor, and shall include the following:

(a)

A description of all land the applicant desires to be designated as forestland.

(b)

Date of acquisition.

(c)

Whether the land is being held or used for the predominant purpose of growing and harvesting trees of marketable species.

(d)

Whether there is a forest management plan for it.

(e)

If so, whether the plan is being implemented, and the nature and extent of implementation.

(f)

Whether the land is used for grazing.

(g)

Whether the land has been platted under ORS chapter 92.

(h)

Whether the land is timberland subject to ORS chapter 477, and if it is not, the reasons therefor.

(i)

Whether the land, or any of it, is subject to a lease or option which permits it to be used for any purpose other than the growing and harvesting of trees.

(j)

A summary of past experience and activity of the applicant in growing and harvesting trees.

(k)

A summary of current and continuing activity of the applicant in growing and harvesting trees.

(L)

A statement that the applicant is aware of the potential tax liability involved when the land ceases to be designated as forestland.

(m)

An affirmation that the statements contained in the application are true.

(4)

The county assessor shall approve an application for forestland designation if the assessor finds that the land is properly classifiable as forestland. The county assessor shall not find land properly classifiable as forestland if:

(a)

The application states the land is not being held or used for the predominant purpose of growing and harvesting trees of marketable species; or

(b)

Subject to the provisions of ORS 321.257 (Definitions for ORS 321.257 to 321.390), the land does not substantially meet minimum stocking or acreage requirements under rules adopted by the department. Otherwise, the determination whether the land is properly classifiable as forestland shall be made with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative.

(5)

The application shall be deemed to have been approved unless, within three months of the date such application was delivered to the assessor or prior to August 15, whichever is later, the assessor shall notify the applicant in writing of the extent to which the application is denied. [Formerly 321.618; 1981 c.804 §93; 1983 c.462 §5; 1983 c.657 §2; 1989 c.1083 §9; 1991 c.459 §293; 1997 c.541 §§392,392a; 1999 c.314 §92; 1999 c.1078 §74; 2003 c.621 §17]

Source: Section 321.358 — Application for designation as forestland; special filing date for change in highest and best use; contents; approval, https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html.

See also annotations under ORS 321.618 in permanent edition.

Notes of Decisions

Application for forestland designation is required only for those owners whose lands did not have such designation prior to 1968-1969. Lymp v. Dept. of Rev., 4 OTR 466 (1971)

Assessor acted properly in excluding from “forestland” designation portions of tract that were incapable of bearing any forest product, wholly or predominantly bearing nonmarketable species of trees, or land containing less than poor stocking of established seedlings of marketable variety. Dayton v. Dept. of Rev., 5 OTR 56 (1972)

County assessor can revoke once approved classification of forestland only prospectively, unless fraud, bribery or other illegal acts resulted in classification. Rogers v. Dept. of Rev., 6 OTR 139 (1975)

Existence of plat was not conclusive in determining whether land was being held for predominant purpose of growing trees. Rogers v. Dept. of Rev., 6 OTR 139 (1975)

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
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