ORS 321.359
Removal of designation

  • appeal from reassessment or denial
  • requalification

(1)

Intentionally left blank —Ed.

(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]

Source: Section 321.359 — Removal of designation; appeal from reassessment or denial; requalification, https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html.

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)

321.005
Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460
321.011
Policy
321.012
Public to share cost of suppressing fires caused by public
321.015
Levy of privilege taxes upon harvest of timber for certain purposes
321.017
Levy of additional privilege tax
321.035
Determination of moneys available in Oregon Forest Land Protection Fund
321.045
Payment of tax
321.145
Tax revenue credited to suspense account
321.152
Distribution of tax revenue
321.185
Forest Research and Experiment Account
321.201
Definition of “forestland” for ORS 321.201 to 321.222
321.204
Legislative findings and declarations
321.207
Valuation models
321.210
Proposed specially assessed values
321.213
Forestland value advisory committee
321.216
Certified specially assessed values
321.219
Appeal of certified specially assessed values
321.222
Jurisdiction of board of property tax appeals
321.257
Definitions for ORS 321.257 to 321.390
321.259
Legislative findings
321.262
Purposes
321.267
Lands not eligible for special assessment
321.272
Exemption of timber from property taxation
321.347
Land designations
321.348
Assignment of forestland to land classes
321.349
Valuation of certain forestland at farm use value
321.354
Common ownership minimum acreage requirements
321.358
Application for designation as forestland
321.359
Removal of designation
321.362
Notation of forestland on tax roll for potential additional tax liability
321.366
Date on which disqualification of forestland is effective
321.367
Forestland management
321.390
Land used to grow certain hardwood to be assessed as farm use land
321.550
Notice of intent to harvest
321.560
Audit of returns
321.570
Warrant for collection of delinquent taxes
321.580
Effect of failure or refusal to make return
321.600
Tax as debt
321.609
Enforcement of certain statutes by department
321.682
Confidentiality of reports, returns and appraisal data
321.684
Authority of department to make certain disclosures
321.686
Penalty for violation of ORS 321.682
321.700
Definitions for ORS 321.700 to 321.754
321.703
Legislative findings and declarations
321.706
Application for small tract forestland qualification
321.709
Small tract forestland qualification requirements
321.712
Circumstances under which notification is required
321.716
Disqualification
321.719
Continued qualification as small tract forestland following sale or transfer
321.722
Valuation
321.726
Severance tax upon harvest from small tract forestland
321.733
Severance tax returns
321.741
Due dates for severance tax return and payment
321.746
Severance tax revenues
321.751
Western Oregon Timber Severance Tax Fund
321.754
Eastern Oregon Timber Severance Tax Fund
321.805
Definitions for ORS 321.805 to 321.855
321.808
Purposes
321.817
Legislative findings
321.824
Lands not eligible for special assessment
321.829
Exemption of timber from property taxation
321.833
Common ownership minimum acreage requirements
321.839
Application for forestland designation
321.842
Removal of forestland designation
321.845
Date on which disqualification of forestland is effective
321.848
Disqualification
321.855
Land used to grow certain hardwood to be assessed as farm use land
321.991
Penalty
Green check means up to date. Up to date