ORS 477.270¹
Budgeted cost of forester to be lien
  • collection
  • deposit of amounts collected

(1) Subject to the forest patrol assessment limitations set forth in ORS 477.230 (Basis for computing cost of protection provided by forester):

(a) The budgeted cost of the forester, as provided for in ORS 477.205 (Definitions for ORS 477.205 to 477.281) to 477.281 (Limitation on obligation of landowner for fire protection), in providing protection for privately owned forestland shall be a lien upon such property, shall be reported by the forester to the governing body of the county in which the lands are situated on or after July 1 of each fiscal year, and shall be levied and collected by the governing body with the next taxes on the land in the same manner and with the same interest, penalty and cost charges as apply to ad valorem property taxes in this state. The governing body shall instruct the proper officer to extend the amounts on the assessment roll in a separate account, and the procedure provided by law for the collection of taxes and delinquent taxes shall apply. Upon collection thereof, the governing body shall repay the entire amount collected to the forester.

(b) In lieu of the procedures under paragraph (a) of this subsection, the forester, under the direction of the State Board of Forestry, may make direct billing of the budgeted cost to owners of forestland and receive payment of the cost therefrom. In the event that under such billing procedures any owners fail to make payment, the unpaid budgeted cost shall become a lien against the property so billed and shall be levied and collected with the next taxes on such property as described in paragraph (a) of this subsection.

(c) The budgeted cost of the forester in providing protection for forestland owned by the state or by a political subdivision shall be paid to the forester on or before the first day of January of the fiscal year for which such protection is to be provided.

(2) Except as provided in ORS 477.230 (Basis for computing cost of protection provided by forester) (2), all moneys received by the forester pursuant to this section shall be paid into the State Treasury, credited to the State Forestry Department Account and used exclusively for the purposes of ORS 477.205 (Definitions for ORS 477.205 to 477.281) to 477.281 (Limitation on obligation of landowner for fire protection). [Formerly 477.033; 1983 c.16 §2; 1999 c.355 §8]

Atty. Gen. Opinions

When rural fire protec­tion district may levy taxes on prop­erty within a forest protec­tion district, (1972) Vol 36, p 71

1 Legislative Counsel Committee, CHAPTER 477—Fire Protection of Forests and Vegetation, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors477.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 477, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­477ano.­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. Currency Information