2021 Oregon Revised Statutes
Chapter 321 - Timber and Forestland Taxation
Section 321.207 - Valuation models; rules.

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 321 - Timber and Forestland Taxation

Section 321.005 - Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460.

Section 321.011 - Policy.

Section 321.015 - Levy of privilege taxes upon harvest of timber for certain purposes; exclusion.

Section 321.017 - Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.

Section 321.035 - Determination of moneys available in Oregon Forest Land Protection Fund.

Section 321.045 - Payment of tax; returns; estimated tax; payment.

Section 321.145 - Tax revenue credited to suspense account; refunds.

Section 321.152 - Distribution of tax revenue.

Section 321.185 - Forest Research and Experiment Account; appropriation.

Section 321.207 - Valuation models; rules.

Section 321.210 - Proposed specially assessed values; notice; comments; hearing.

Section 321.213 - Forestland value advisory committee.

Section 321.216 - Certified specially assessed values.

Section 321.219 - Appeal of certified specially assessed values; notice; effect of decision modifying values; rules.

Section 321.257 - Definitions for ORS 321.257 to 321.390.

Section 321.259 - Legislative findings.

Section 321.262 - Purposes.

Section 321.267 - Lands not eligible for special assessment.

Section 321.347 - Land designations; classifications; certain election by landowners.

Section 321.348 - Assignment of forestland to land classes; change in class.

Section 321.349 - Valuation of certain forestland at farm use value.

Section 321.354 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.

Section 321.358 - Application for designation as forestland; special filing date for change in highest and best use; contents; approval.

Section 321.359 - Removal of designation; appeal from reassessment or denial; requalification.

Section 321.366 - Date on which disqualification of forestland is effective; timely notice of disqualification required.

Section 321.367 - Forestland management; effect of failure to manage forestland in accordance with management plan; rules.

Section 321.390 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.

Section 321.550 - Notice of intent to harvest; rules; effect of failure to file notice; penalty.

Section 321.560 - Audit of returns; interest and penalties upon failure to file return or pay tax.

Section 321.570 - Warrant for collection of delinquent taxes.

Section 321.609 - Enforcement of certain statutes by department; rules.

Section 321.682 - Confidentiality of reports, returns and appraisal data.

Section 321.684 - Authority of department to make certain disclosures.

Section 321.700 - Definitions for ORS 321.700 to 321.754.

Section 321.703 - Legislative findings and declarations.

Section 321.706 - Application for small tract forestland qualification; contents; filing deadlines; review; appeal.

Section 321.709 - Small tract forestland qualification requirements.

Section 321.712 - Circumstances under which notification is required; disqualification for failure to notify.

Section 321.716 - Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland.

Section 321.719 - Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee.

Section 321.722 - Valuation.

Section 321.726 - Severance tax upon harvest from small tract forestland.

Section 321.733 - Severance tax returns.

Section 321.741 - Due dates for severance tax return and payment.

Section 321.746 - Severance tax revenues.

Section 321.751 - Western Oregon Timber Severance Tax Fund; revenue distribution.

Section 321.754 - Eastern Oregon Timber Severance Tax Fund; revenue distribution.

Section 321.805 - Definitions for ORS 321.805 to 321.855.

Section 321.808 - Purposes.

Section 321.817 - Legislative findings.

Section 321.824 - Lands not eligible for special assessment.

Section 321.833 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.

Section 321.839 - Application for forestland designation; special filing date for change in highest and best use; contents; approval.

Section 321.842 - Removal of forestland designation; appeal; requalification.

Section 321.845 - Date on which disqualification of forestland is effective; timely notice of disqualification required.

Section 321.855 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.