Timber and Forestland Taxation

ORS 321.824
Lands not eligible for special assessment


(1)

Lands assessed by the Department of Revenue pursuant to ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) or 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) to 308.820 (Tax as a lien) may not be assessed under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land).

(2)

Land used exclusively for growing cultured Christmas trees may not be assessed under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land).

(3)

Land that is used to grow hardwood timber, including but not limited to hybrid cottonwood, may not be assessed under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) if:

(a)

The land is prepared using intensive cultivation methods and is cleared of competing vegetation for at least three years after tree planting;

(b)

The timber is of a species marketable as fiber for inclusion in the furnish for manufacturing paper products;

(c)

The timber is harvested on a rotation cycle within 12 years after planting; and

(d)

The land and timber are subject to intensive agricultural practices such as fertilization, insect and disease control, cultivation and irrigation.

(4)

Nothing contained in ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) shall prevent:

(a)

The collection of ad valorem property taxes that became a lien against timber prior to July 1, 1962.

(b)

The collection of taxes, charges or assessments made pursuant to law for protection.

(c)

The collection of taxes levied under the provisions of ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) and 321.560 (Audit of returns) to 321.600 (Tax as debt). [Formerly 321.415; 2005 c.94 §107]
Chapter 321

Notes of Decisions

Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Validity of ad valorem and severance taxation of logs destined for export, (1975) Vol 37, p 427

Law Review Citations

16 WLR 397 (1979)


Source

Last accessed
Jun. 26, 2021