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
Green check means up to date. Up to date

Current through early 2024

§ 321.358’s source at oregon​.gov