2021 Oregon Revised Statutes
Chapter 321 - Timber and Forestland Taxation
Section 321.700 - Definitions for ORS 321.700 to 321.754.


(1) "Common ownership" means direct ownership by one or more individuals or ownership by a corporation, partnership, association or other entity in which an individual owns a majority interest.
(2) "Contiguous" means having a common boundary that is greater than a single point.
(3) "Contiguous parcels":
(a) Includes parcels separated by public or county roads, state highways, nonnavigable streams or nonnavigable rivers.
(b) Does not include parcels that are separated by an interstate highway, a navigable stream or a navigable river, unless there is an underpass, a bridge or another direct access between the separated parcels.
(4) "Department" means the Department of Revenue.
(5) "Eastern Oregon" means that portion of the State of Oregon lying east of a line beginning at the intersection of the northern boundary of the state and the western boundary of Wasco County, thence southerly along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the state.
(6) "Forestland" means land that meets the definition of forestland under ORS 321.257 if the land is located in western Oregon or land that meets the definition of forestland in ORS 321.805 if located in eastern Oregon.
(7) "Harvest" means the point at which timber that has been cut, severed or removed for purposes of sale or use is first measured in the ordinary course of business as determined by reference to common practice in the timber industry.
(8) "Land class" means a forestland land class described in ORS 321.210 or eastern Oregon forestland.
(9) "Owner of timber" has the meaning given that term in ORS 321.005.
(10) "Parcel" means a quantity of land that is capable of being described in a single description by a closed traverse, as one or more subsections or sections of a township, as one or more lots, blocks or tracts in a subdivision or as one or more tax lots.
(11) "Small tract forestland" means forestland subject to assessment under ORS 321.700 to 321.754 and from which the harvesting of timber is subject to severance taxation under ORS 321.700 to 321.754.
(12) "Taxpayer" means the owner of timber at time of harvest.
(13) "Timber" includes logs that are capable of being measured in board feet and that meet or exceed minimum sawmill grade and other forest products determined by the Department of Revenue by rule.
(14) "Unit of proper measurement" means any unit of measurement commonly used in the timber industry for measuring timber and harvested timber products.
(15) "Western Oregon" means that portion of the State of Oregon lying west of a line beginning at the intersection of the northern boundary of the state and the western boundary of Wasco County, thence southerly along the western boundaries of the counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of the state. [2003 c.454 ยง1]

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.