2011 ORS § 321.706¹
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]