2017 ORS 321.359¹
Removal of designation
  • appeal from reassessment or denial
  • requalification

(1)(a) When land has once been designated as forestland either as a result of an application being filed therefor or through the application of ORS 321.347 (Land designations) (3) or (4), it shall be valued as such until the assessor removes the forestland designation under paragraph (b) of this subsection.

(b) The county assessor shall remove the forestland designation upon:

(A) Notification by the taxpayer to the assessor to remove the designation;

(B) Sale or transfer to an ownership making it exempt from ad valorem property taxation;

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

(D) The act of recording a subdivision plat under ORS chapter 92.

(2) A taxpayer whose application filed under ORS 321.358 (Application for designation as forestland) has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the tax court within the time and in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).

(3) If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon:

(a) Payment of all additional tax and applicable interest that remains due and owing on the land;

(b) Submission by the owner of an application for designation as forestland;

(c) Meeting all of the qualifications for designation as forestland; and

(d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.619; 1983 c.462 §6; 1983 c.563 §2; 1985 c.759 §24a; 1987 c.158 §52; 1991 c.459 §294; 1995 c.650 §94; 1999 c.314 §51; 2003 c.621 §18]

See also annota­tions under ORS 321.619 in permanent edi­tion.

Notes of Decisions

When forest land is declassified, assessor should have used the notice re­quired by this sec­tion instead of [former] ORS 308.280. Lymp v. Dept. of Rev., 4 OTR 466 (1971)

Declassifica­tion of land under the Western Oregon Ad Valorem Timber Tax Act and sub­se­quent reclassifica­tion of same under Western Oregon Small Tract Op­tional Tax Act gives rise to the imposi­tion of adjust­ment taxes under both [former] ORS 321.621 and [former] ORS 321.750. Wood v. Ore. State Bd. of Forestry, 5 OTR 193 (1973)

The county assessor can revoke a once approved classifica­tion of forest land only prospectively, unless fraud, bribery or other illegal acts resulted in the classifica­tion. Rogers v. Dept. of Rev., 6 OTR 139 (1975)

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/­ors321.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 321, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano321.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.