Timber and Forestland Taxation

ORS 321.359
Removal of designation

  • appeal from reassessment or denial
  • requalification

(1)(a) When land has once been designated as forestland either as a result of an application being filed therefor or through the application of ORS 321.347 (Land designations) (3) or (4), it shall be valued as such until the assessor removes the forestland designation under paragraph (b) of this subsection.

(b)

The county assessor shall remove the forestland designation upon:

(A)

Notification by the taxpayer to the assessor to remove the designation;

(B)

Sale or transfer to an ownership making it exempt from ad valorem property taxation;

(C)

Discovery by the assessor that the land is no longer forestland; or

(D)

The act of recording a subdivision plat under ORS chapter 92.

(2)

A taxpayer whose application filed under ORS 321.358 (Application for designation as forestland) has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the tax court within the time and in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).

(3)

If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon:

(a)

Payment of all additional tax and applicable interest that remains due and owing on the land;

(b)

Submission by the owner of an application for designation as forestland;

(c)

Meeting all of the qualifications for designation as forestland; and

(d)

Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.619; 1983 c.462 §6; 1983 c.563 §2; 1985 c.759 §24a; 1987 c.158 §52; 1991 c.459 §294; 1995 c.650 §94; 1999 c.314 §51; 2003 c.621 §18]

See also annotations under ORS 321.619 in permanent edition.

Notes of Decisions

When forest land is declassified, assessor should have used the notice required by this section instead of [former] ORS 308.280. Lymp v. Dept. of Rev., 4 OTR 466 (1971)

Declassification of land under the Western Oregon Ad Valorem Timber Tax Act and subsequent reclassification of same under Western Oregon Small Tract Optional Tax Act gives rise to the imposition of adjustment taxes under both [former] ORS 321.621 and [former] ORS 321.750. Wood v. Ore. State Bd. of Forestry, 5 OTR 193 (1973)

The county assessor can revoke a once approved classification of forest land only prospectively, unless fraud, bribery or other illegal acts resulted in the classification. Rogers v. Dept. of Rev., 6 OTR 139 (1975)

Source

Last accessed
Mar. 11, 2023

REMOVE ADS