ORS 321.703
Legislative findings and declarations


(1)

The Legislative Assembly finds that:

(a)

Oregon forests are dynamic ecosystems that make vital contributions to all Oregonians. Environmental benefits of forests include habitats for diverse life forms, clean and oxygenated air, clean, filtered and recycled water and stabilized productive soil. Economic benefits of forests include renewable raw material for paper and wood products used by everyone in daily living. Social benefits of forests include scenic landscapes and vistas, open space, solitude and outdoor recreation.

(b)

Healthy productive forests provide a sustainable flow of goods, services, values and products.

(c)

Private family and nonindustrial forestlands are important parts of the forest resource base of this state. Private family and nonindustrial forestlands make major contributions to the economy of this state and provide many other social and environmental benefits.

(d)

Because of the wide array of management goals and objectives that apply to private family and nonindustrial forestlands, these forestlands provide a great range of valuable forest diversity across the landscape of this state.

(e)

Many lower gradient streams, which are key components of numerous watersheds and are extremely important for some aquatic species, flow through private family and nonindustrial forestlands.

(f)

The interests of this state, its residents and its future residents are best served by sustainable forest practices and taxing policies that encourage maintaining and establishing diverse forest resources for watersheds, commerce, recreation and stabilized employment levels. These practices and policies prevent shifts in population and encourage the processing of forest products within Oregon.

(g)

Timber on private land that is managed on a sustainable basis should be treated as a crop and not taxed as real property.

(h)

A tax imposed at the time of harvest coincides with the cash flow of small timber operations and recognizes the hazards and uncertainties involved in growing a long-term timber crop on a sustainable basis.

(2)

The Legislative Assembly declares the purposes of the small tract forestland tax option program established under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) are to:

(a)

Impose property taxes on forestland values that are annually determined and adjusted as described in ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals) and then specially assessed; and

(b)

Impose a severance tax on the harvesting of timber from small tract forestland in order to:

(A)

Recognize the long-term nature of the forest crop and foster the public policy of this state to encourage the growing and harvesting of timber;

(B)

Protect the public welfare by ensuring that the people of this state and future generations will have the benefits to be derived from the continuous production of forest products from privately held small tract forestland;

(C)

Promote the public policy of this state to encourage forestry and the restocking of forestlands in order to provide present and future benefits, including but not limited to water supply enhancement, erosion prevention, wildlife habitat, scenic and recreational opportunities and needed forest products;

(D)

Produce revenues for local taxing districts;

(E)

Match the incidence of taxation with the realization of the economic benefits of harvest; and

(F)

Encourage the establishment of new forests on denuded, nonstocked or underproducing forestland. [2003 c.454 §2; 2017 c.315 §28]

Source: Section 321.703 — Legislative findings and declarations, 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
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