ORS 321.706
Application for small tract forestland qualification

  • contents
  • filing deadlines
  • review
  • appeal

(1)

An owner of forestland seeking to have the forestland qualified under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) shall apply to the county assessor of the county in which the forestland is located for qualification of the forestland as small tract forestland. If the forestland to be qualified is located in more than one county, the owner shall apply for qualification to the county assessor of each county in which the forestland is located.

(2)

An application shall be made on a form prescribed by the Department of Revenue and supplied by the county assessor that contains:

(a)

The name and address of the forestland owner;

(b)

The taxpayer identification number of the forestland owner;

(c)

A statement listing the county and containing a description sufficient to identify the location of all land for which small tract forestland qualification is sought;

(d)

A statement describing the uses of the land for which qualification as small tract forestland is sought;

(e)

A statement indicating the extent to which the land that has been the subject of the application has been platted under ORS chapter 92;

(f)

The total acreage of Oregon forestland owned or held in common ownership by the owner;

(g)

A statement that the applicant is aware of the potential tax liability that arises under ORS 308A.707 (Additional taxes when land disqualified from small tract forestland assessment) upon disqualification of small tract forestland;

(h)

An affirmation that the statements contained in the application are true; and

(i)

Any other relevant information the department may prescribe.

(3)

The applicant shall file the application with the county assessor on or before the later of:

(a)

April 1 of the first assessment year for which the forestland is to be qualified as small tract forestland;

(b)

In the case of land that is omitted property, within 30 days of the notice of assessment of the property as omitted property; or

(c)

December 15 of the first assessment year for which the forestland is to be qualified as small tract forestland if:

(A)

For the prior assessment year the land was 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.

(4)

The county assessor shall review an application and qualify the forestland under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) if the land meets the qualifications for small tract forestland under ORS 321.709 (Small tract forestland qualification requirements).

(5)

Land that qualifies as small tract forestland is also disqualified from any other special assessment program as of the tax year for which the land first qualifies as small tract forestland.

(6)

An application shall be deemed approved unless, within three months of the date the application was made or before August 15 of the year in which the application was filed, whichever is later, the county assessor notifies the applicant in writing that the application has been wholly or partially denied.

(7)

A taxpayer may appeal the decision of the county assessor to wholly or partially deny an application for small tract forestland qualification to the tax court in the time and manner prescribed under ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).

(8)

In the case of property that qualifies as small tract forestland, the county assessor shall send to the department a written notification of the qualification and a copy of the application. [2003 c.454 §3; 2005 c.400 §5]

Source: Section 321.706 — Application for small tract forestland qualification; contents; filing deadlines; review; appeal, 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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