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Section 321.005 - Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460. - (1) "Board" means the State Board of Forestry. (2) "Protected...
Section 321.011 - Policy. - (1) The forested areas situated within eastern Oregon predominate in...
Section 321.015 - Levy of privilege taxes upon harvest of timber for certain purposes; exclusion. - (2) Except as provided in ORS 477.760, in addition to...
Section 321.017 - Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund. - (2) The rate of tax levied in subsection (1) of...
Section 321.035 - Determination of moneys available in Oregon Forest Land Protection Fund. - (a) The unexpended balance as of February 16 of the...
Section 321.045 - Payment of tax; returns; estimated tax; payment. - (2) Subject to the provisions relating to estimated tax payments...
Section 321.145 - Tax revenue credited to suspense account; refunds. - (2) Notwithstanding the provisions of ORS 291.238, the amount of...
Section 321.152 - Distribution of tax revenue. - (2) That part of the moneys derived from taxes levied...
Section 321.185 - Forest Research and Experiment Account; appropriation. - (2) The Forest Research and Experiment Account shall consist of...
Section 321.207 - Valuation models; rules. - (2) The valuation models may consider forestland sales, stumpage values,...
Section 321.210 - Proposed specially assessed values; notice; comments; hearing. - (2) The specially assessed values proposed under this section and...
Section 321.213 - Forestland value advisory committee. - (2) The Department of Revenue shall provide staff and administrative...
Section 321.216 - Certified specially assessed values. - (2) The certified specially assessed values constitute: (a) The department’s...
Section 321.219 - Appeal of certified specially assessed values; notice; effect of decision modifying values; rules. - (2) Appeals under this section shall be made to the...
Section 321.257 - Definitions for ORS 321.257 to 321.390. - (1) "Department" means the Department of Revenue. (2) "Forestland" means...
Section 321.259 - Legislative findings. - (1) Multiple taxation through a yearly ad valorem levy on...
Section 321.262 - Purposes. - (1) To impose with respect to forestlands in western Oregon...
Section 321.267 - Lands not eligible for special assessment. - (1) Forestland assessed by the Department of Revenue pursuant to...
Section 321.347 - Land designations; classifications; certain election by landowners. - (1) All land in western Oregon valued as forestland for...
Section 321.348 - Assignment of forestland to land classes; change in class. - (2) Land classes assigned under subsection (1) of this section...
Section 321.349 - Valuation of certain forestland at farm use value. - (a) The land has been assessed under ORS 308A.050 to...
Section 321.354 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners. - (b) Forestland that the department has identified under paragraph (a)...
Section 321.358 - Application for designation as forestland; special filing date for change in highest and best use; contents; approval. - (2) Notwithstanding subsection (1) of this section, an owner of...
Section 321.359 - Removal of designation; appeal from reassessment or denial; requalification. - (b) The county assessor shall remove the forestland designation upon:...
Section 321.366 - Date on which disqualification of forestland is effective; timely notice of disqualification required. - (2) This section applies only if notice of the disqualification...
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...
Section 321.390 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land. - (2)(a) If land is or becomes land described under ORS...
Section 321.550 - Notice of intent to harvest; rules; effect of failure to file notice; penalty. - (2) The notification shall specify where and when the harvest...
Section 321.560 - Audit of returns; interest and penalties upon failure to file return or pay tax. - (2) If a taxpayer fails to file a return required...
Section 321.570 - Warrant for collection of delinquent taxes. - (2) At any time after issuing a warrant under this...
Section 321.609 - Enforcement of certain statutes by department; rules. - (2) For the purpose of determining the taxes imposed by...
Section 321.682 - Confidentiality of reports, returns and appraisal data. - (2) As used in this section, "officer," "employee" or "person"...
Section 321.684 - Authority of department to make certain disclosures. - (a) Furnish to any taxpayer or authorized representative, upon request...
Section 321.700 - Definitions for ORS 321.700 to 321.754. - (1) "Common ownership" means direct ownership by one or more...
Section 321.703 - Legislative findings and declarations. - (a) Oregon forests are dynamic ecosystems that make vital contributions...
Section 321.706 - Application for small tract forestland qualification; contents; filing deadlines; review; appeal. - (2) An application shall be made on a form prescribed...
Section 321.709 - Small tract forestland qualification requirements. - (a) The owner of the land that is the subject...
Section 321.712 - Circumstances under which notification is required; disqualification for failure to notify. - (a) When the owner acquires, either directly or through common...
Section 321.716 - Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland. - (a) Sale or transfer of the small tract forestland; (b)...
Section 321.719 - Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee. - (a) Within 30 days after the date the county assessor...
Section 321.722 - Valuation. - (a) Equal to 20 percent of the specially assessed value...
Section 321.726 - Severance tax upon harvest from small tract forestland. - (2) The tax is imposed on the owner of timber...
Section 321.733 - Severance tax returns. - (a) Provide notice to an owner of timber harvested from...
Section 321.741 - Due dates for severance tax return and payment. - (2) At the time at which the severance tax is...
Section 321.746 - Severance tax revenues. - (2) Revenue from the severance tax imposed in eastern Oregon...
Section 321.751 - Western Oregon Timber Severance Tax Fund; revenue distribution. - (2) Moneys are continuously appropriated from the Western Oregon Timber...
Section 321.754 - Eastern Oregon Timber Severance Tax Fund; revenue distribution. - (2) Moneys are continuously appropriated from the Eastern Oregon Timber...
Section 321.805 - Definitions for ORS 321.805 to 321.855. - (1) "Cultured Christmas trees" means trees: (a) Grown on lands...
Section 321.808 - Purposes. - (1) To impose with respect to forestland in eastern Oregon...
Section 321.817 - Legislative findings. - (1) Multiple taxation through a yearly ad valorem levy on...
Section 321.824 - Lands not eligible for special assessment. - (2) Land used exclusively for growing cultured Christmas trees may...
Section 321.833 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners. - (b) Forestland that the department has identified under paragraph (a)...
Section 321.839 - Application for forestland designation; special filing date for change in highest and best use; contents; approval. - (2) Notwithstanding subsection (1) of this section, an owner of...
Section 321.842 - Removal of forestland designation; appeal; requalification. - (b) The county assessor shall remove the forestland designation upon:...
Section 321.845 - Date on which disqualification of forestland is effective; timely notice of disqualification required. - (2) This section applies only if notice of the disqualification...
Section 321.855 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land. - (2)(a) If land is or becomes land described under ORS...