2021 Oregon Revised Statutes
Chapter 321 - Timber and Forestland Taxation
Section 321.367 - Forestland management; effect of failure to manage forestland in accordance with management plan; rules.


(2) At any time the State Forester has reason to believe that forestland is not being managed as forestland, the State Forester shall review the owner’s management plan, if any, and inspect the property. Subject to subsection (5) of this section, the State Forester shall advise the owner as prescribed in subsection (3) of this section if the State Forester determines the land is not being managed in accordance with a plan that provides for:
(a) Regeneration of all suitable nonstocked land;
(b) Maintenance of a free-to-grow condition;
(c) Protection from fire, insects, disease, animal damage, undesirable vegetative competition; and
(d) Final harvest.
(3)(a) The State Forester shall advise the owner that the land is not being managed in accordance with a plan that meets the criteria set forth in subsection (2) of this section and that a plan for the land that does meet the criteria must be developed and activated within one year after the date of the advisement.
(b) At the request of the owner, the State Forester shall assign a forester or provide a listing of foresters to assist the owner in developing and implementing an appropriate management plan for the land.
(c) As soon as practicable after the time indicated in the advisement has expired, the State Forester shall view the land to determine if the land is being managed in accordance with a plan that meets the criteria set forth in subsection (2) of this section. If, upon inspection, the State Forester finds that the land is not being so managed, the State Forester shall notify the owner and the county assessor.
(4) The county assessor, upon receipt of the notice from the State Forester, shall cease to treat that land as forestland under ORS 321.257 to 321.390 and shall value the land as prescribed under ORS 308.146 and 308.232.
(5) If at the time that the State Forester views the land under subsection (3)(c) of this section, it is determined that a change in ownership has occurred, the State Forester shall notify the new owner as required under subsection (3) of this section in the manner of the original notification.
(6) When the owner of land disqualified from forestland assessment provides satisfactory information to the State Forester of subsequent action taken to correct the deficiency resulting in the disqualification of land, or provides an acceptable management plan to correct such deficiency, the State Forester shall so indicate to the county assessor. The assessor shall then assess the land under ORS 321.257 to 321.390, if the land is otherwise qualified for such assessment.
(7) The State Forester shall adopt rules necessary to carry out the purposes of this section. [1977 c.892 §28a; 1979 c.454 §5; 1983 c.669 §1; 1987 c.158 §53; 1991 c.854 §7; 1993 c.801 §38b; 2003 c.621 §19; 2005 c.94 §103]

Structure 2021 Oregon Revised Statutes

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.