2007 ORS 321.716¹
Disqualification
  • requalification under certain circumstances
  • notice
  • automatic qualification as forestland

(1) The county assessor shall disqualify land as small tract forestland upon:

(a) Sale or transfer of the small tract forestland;

(b) Discovery by the assessor that the land is no longer forestland;

(c) The owner’s owning or holding in common ownership more than 5,000 acres of Oregon forestland;

(d) The owner’s owning or holding in common ownership less than 10 acres of Oregon forestland;

(e) Written notice from the State Forestry Department that the land no longer meets the stocking and species requirements applicable to small tract forestland under rules adopted by the Department of Revenue;

(f) The land’s qualifying for another special assessment listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A), (B), (F) or (G); or

(g) The recording of a subdivision plat under ORS chapter 92 that subdivides the land.

(2) If, pursuant to subsection (1)(g) of this section, the county assessor disqualifies small tract forestland upon the recording of a subdivision plat, the land may requalify for small tract forestland assessment upon:

(a) Payment of all additional tax and interest that remains due and owing as a result of the disqualification;

(b) Submission of an application for small tract forestland assessment under ORS 321.706 (Application for small tract forestland qualification) and approval of the application by the county assessor; and

(c) Compliance with any applicable local government zoning ordinances governing minimum lot or parcel acreage for forest use.

(3)(a) If a sale or transfer of small tract forestland is the basis for disqualification under subsection (1)(a) of this section, the land may not be disqualified until 30 days after the county assessor issues a notice of intent to disqualify to the purchaser or transferee of the small tract forestland. The assessor shall issue a notice of intent to disqualify within 15 months after the date of the sale or transfer.

(b) The land shall automatically qualify for special assessment 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) or 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), whichever is applicable, unless the assessor determines that the land does not constitute forestland.

(4) Upon disqualification of land under subsection (1) of this section, additional taxes shall be determined as provided in ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application). [2003 c.454 §6; 2005 c.400 §1; 2007 c.809 §20]

Note: Section 21, chapter 809, Oregon Laws 2007, provides:

Sec. 21. Sections 2 to 7 of this 2007 Act [308A.450 (Definitions) to 308A.465 (Inspection by holder)] and the amendments to ORS 215.236 (Nonfarm dwelling in exclusive farm use zone), 271.785 (Taxation of property subject to highway scenic preservation easement), 308A.253 (Qualification of homesites), 308A.318 (Change in use of open space land), 308A.703 (Additional taxes upon disqualification), 308A.706 (Circumstances when additional taxes are deferred), 308A.707 (Additional taxes when land disqualified from small tract forestland assessment), 308A.712 (Determining amount of deferred additional taxes and period for which additional taxes are due), 308A.718 (Assessor to send notice upon disqualification or forestland change in use), 308A.724 (Application for change of special assessment following disqualification), 308A.733 (Withdrawal of change of special assessment application), 308A.743 (Disqualification limited when land subject to conservation and management plan, conservation easement or deed restriction) and 321.716 (Disqualification) by sections 8 to 20 of this 2007 Act apply to tax years beginning on or after July 1, 2008. [2007 c.809 §21]

Note

Subject sec­tions all sub­se­quently repealed

Atty. Gen. Opinions

Effect of acquisi­tion or transfer of land upon classifica­tion, (1975) Vol 37, p 510; effect of reclassifica­tion of forest land, (1975) Vol 37, p 532; effect of 1 1/2 percent prop­erty tax limita­tion, (1984) Vol 44, p 85

Law Review Cita­tions

16 WLR 403 (1979)

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 (State agency planning responsibilities). 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)

1 Legislative Counsel Committee, CHAPTER 321—Timber and Forestland Taxation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­321.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 321, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­321ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
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.