Lands not eligible for special assessment
The following forestland may not be assessed under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land):
(1) Forestland assessed by the Department of Revenue pursuant to ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption), 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) to 308.820 (Tax as a lien) and 308.990 (Penalties).
(2) Except as provided in ORS 321.347 (Land designations), land that is prepared using intensive cultivation and tilling and on which all unwanted plant growth is controlled continuously for the exclusive purpose of growing Christmas trees.
(3) Land used for the purpose of growing hardwood timber, including but not limited to hybrid cottonwood, 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) Small tract forestland qualified under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) and timber harvested from small tract forestland qualified under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund). [1977 c.892 §3; 1989 c.887 §5; 1991 c.459 §278; 1991 c.714 §10; 1993 c.801 §5; 1997 c.154 §51; 1999 c.19 §1; 1999 c.1078 §17; 2001 c.46 §1; 2001 c.114 §44; 2003 c.454 §§108,110; 2003 c.621 §4a]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.