2015 ORS 321.709¹
Small tract forestland qualification requirements

(1) To qualify for small tract forestland assessment under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) for each tax year:

(a) The owner of the land that is the subject of an application filed under ORS 321.706 (Application for small tract forestland qualification) must own or hold common ownership interest in at least 10 acres of Oregon forestland but less than 5,000 acres of Oregon forestland;

(b) The land that is the subject of the application must constitute all forestland within a single tax lot and all forestland within contiguous parcels owned or held in common ownership by the owner; and

(c) The forestland that is the subject of the application must meet minimal stocking and species requirements applicable to forestland under rules adopted by the Department of Revenue.

(2)(a) Whether land qualifies for small tract forestland assessment shall be determined as of January 1 of each assessment year.

(b) If land qualified for small tract forestland assessment under this section as of January 1 of an assessment year but is disqualified from small tract forestland assessment prior to July 1 of the same assessment year, the land shall be assessed as provided under ORS 308.146 (Determination of maximum assessed value and assessed value) or as otherwise provided by law.

(c) If land qualified for small tract forestland assessment under this section as of January 1 of an assessment year but ceases to meet the qualifications for small tract forestland assessment on or after July 1, the land shall continue to be assessed as small tract forestland for the current tax year.

(d) The land that is the subject of the application must not have been disqualified from small tract forestland assessment under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) for any of the five tax years preceding the year for which small tract forestland assessment is sought under this section.

(3) For each year that land qualifies for small tract forestland assessment, the county assessor shall enter the notation potential additional tax liability on the assessment and tax roll. [2003 c.454 §4]

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 (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 321, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano321.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.