ORS 477.277¹
Additional assessment to maintain unencumbered balance of Oregon Forest Land Protection Fund

(1) In addition to any other assessment prescribed by ORS 477.205 (Definitions for ORS 477.205 to 477.281) to 477.281 (Limitation on obligation of landowner for fire protection), in any fiscal year in which the Emergency Fire Cost Committee determines pursuant to ORS 477.760 (Reserve base of fund fixed) that the unencumbered balance of the Oregon Forest Land Protection Fund is less than $22.5 million, a surcharge shall be levied and assessed in the amount of $47.50 for each improved lot or parcel, except as provided in ORS 477.760 (Reserve base of fund fixed), to defray the increased cost of fire suppression on forestland that is caused by the existence of the improvements.

(2) All surcharge moneys collected pursuant to this section shall be paid into the Oregon Forest Land Protection Fund.

(3) If an owner of forestland files a forest protection plan with the forester which is approved by the State Board of Forestry under ORS 477.210 (Duty of owner to protect forestland) (2), the owner shall not be required to pay the surcharge levied under subsection (1) of this section.

(4) Contiguous lots included in a combined lot that is described in ORS 477.295 (Minimum assessment under ORS 477.270) (3)(a) and whose owner has made application to the forester under ORS 477.295 (Minimum assessment under ORS 477.270) (4) are considered one lot for purposes of subsection (1) of this section.

(5) As used in this section, a lot or parcel is "improved" if it is indicated as improved in the county assessor’s property classification files or if a manufactured dwelling is sited on the lot or parcel. [1989 c.769 §3; 1991 c.639 §2; 1993 c.430 §1; 2003 c.685 §§1,6; 2005 c.802 §7; 2007 c.779 §2]

Note: Section 5, chapter 779, Oregon Laws 2007, provides:

Sec. 5. The amendments to ORS 477.277 (Additional assessment to maintain unencumbered balance of Oregon Forest Land Protection Fund) and 477.295 (Minimum assessment under ORS 477.270) by sections 2 and 3 of this 2007 Act apply to tax years beginning on or after July 1, 2008. [2007 c.779 §5]

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