reglab/housing_qa huggingface dataset:
OR Rev Stat § 321.017 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.017 - Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.

(1) In addition to the taxes levied under ORS 321.015 (1) to (4), there hereby is levied a privilege tax upon taxpayers on the harvesting of all merchantable forest products harvested on forestlands in the amount provided in subsection (2) of this section. (2) The rate of tax levied in subsection (1) of this section shall be established annually at the beginning of each calendar year by the board of directors of the Oregon Forest Resources Institute, at a rate not to exceed 75 cents per thousand feet, board measure, adjusted annually for inflation since 1991 based on the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor. (3) The tax shall be measured by and be applicable to each per thousand feet, board measure, and such shall be subject to and determined by the procedures and provisions of ORS 321.015 (5) and (6). (4) The tax levied by subsection (1) of this section shall be due and payable to the Department of Revenue in the manner and procedure, including penalties and interest, as set forth for the collection of the privilege tax in ORS 321.005 to 321.185. (5) The revenue from the tax levied by subsection (1) of this section shall be remitted to the State Treasurer who shall deposit it in a suspense account established under ORS 321.145 (1). After payment of refunds, which shall be paid in the same manner as other forest products harvest tax refunds are paid in ORS 321.145 (2), the balance of the additional tax imposed under subsection (1) of this section shall be deposited in the Oregon Forest Resources Institute Fund. [1991 c.949 §22; 1993 c.653 §4; 1999 c.968 §§2,2a; 2001 c.872 §2; 2003 c.769 §2; 2013 c.639 §2; 2017 c.621 §2; 2019 c.57 §13] Note: Section 3, chapter 621, Oregon Laws 2017, provides: Sec. 3. Notwithstanding any law or rule to the contrary, the Legislative Assembly hereby ratifies and declares valid any tax rate adopted before March 31, 2017, by the board of directors of the Oregon Forest Resources Institute under ORS 321.017 for any calendar year beginning before the effective date of this 2017 Act [October 6, 2017]. [2017 c.621 §3]
OR Rev Stat § 321.035 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.035 - Determination of moneys available in Oregon Forest Land Protection Fund.

(1) For purposes of determining the moneys available in the Oregon Forest Land Protection Fund described in ORS 477.750 as of February 16, such shall be the balance shown on such date less the total of: (a) The unexpended balance as of February 16 of the amount budgeted to be expended from the account for the fiscal year in which the determination is made; and (b) The amount budgeted to be expended from the account for the following fiscal year. (2) The insurance principle is recognized in providing funds for emergency forest fire control. [1953 c.375 §4; 1961 c.297 §4; 1963 c.88 §1; 1967 c.429 §7; 1985 c.759 §8]
OR Rev Stat § 321.055 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.055

[1953 c.375 §7; 1975 c.593 §19; 1977 c.870 §45; 1981 c.706 §8; 1982 s.s.1 c.16 §13; 1985 c.759 §10; renumbered 321.560]
OR Rev Stat § 321.075 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.075

[1953 c.375 §9; 1981 c.706 §9; 1983 c.696 §14; 1985 c.759 §11; 1985 c.761 §17; renumbered 321.570]
OR Rev Stat § 321.092 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.092

[1981 c.706 §2; 1985 c.759 §12; renumbered 321.580]
OR Rev Stat § 321.095 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.095

[1953 c.375 §11; 1983 c.740 §92; 1985 c.759 §13; renumbered 321.590]
OR Rev Stat § 321.105 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.105

[1953 c.375 §12; 1985 c.759 §14; renumbered 321.600]
OR Rev Stat § 321.135 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.135

[1953 c.375 §15; 1985 c.759 §15; renumbered 321.609]
OR Rev Stat § 321.145 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.145 - Tax revenue credited to suspense account; refunds.

(1) The revenue from the taxes levied by ORS 321.005 to 321.185 and 321.560 to 321.600 shall be remitted to the State Treasurer who shall deposit it in a suspense account established under the provisions of ORS 293.445. (2) Notwithstanding the provisions of ORS 291.238, the amount of moneys necessary to pay refunds of the taxes levied under ORS 321.015 (1) to (4) hereby is appropriated continuously to the Department of Revenue from the suspense account referred to in subsection (1) of this section, and shall be used by the department for the payment of all refunds of taxes levied under ORS 321.015 (1) to (4) that have been audited and approved by the department. Any penalties, interest and taxes then due from the taxpayer shall be applied in that order in computing any refund, and only the balance due the taxpayer, if any, shall be refunded. The department shall on its records charge each refund against the revenue from the tax with respect to which the refund is made. [1953 c.375 §16; 1957 c.309 §4; 1957 c.528 §6; 1961 c.270 §1; 1985 c.759 §16; 1999 c.968 §3; 2003 c.769 §3; 2013 c.639 §3]
OR Rev Stat § 321.152 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.152 - Distribution of tax revenue.

(1) Subject to ORS 321.145 (2), moneys remaining in the Department of Revenue’s suspense account referred to in ORS 321.145 on February 10, May 10, August 10 and November 10 of each year shall be transferred to the respective appropriation accounts described in subsections (2) to (5) of this section. (2) That part of the moneys derived from taxes levied by ORS 321.015 (1) shall be transferred to the Forest Research and Experiment Account described in ORS 321.185. (3) That part of the moneys derived from taxes levied by ORS 321.015 (3) shall be transferred to the State Forestry Department Account referred to in ORS 526.060. Notwithstanding ORS 291.238, the moneys transferred to the State Forestry Department Account under this section are appropriated continuously for and shall be used by the State Forester, under the supervision and direction of the State Board of Forestry, for the purposes of administering the Oregon Forest Practices Act and the forest practices monitoring program. (4) That part of the moneys derived from taxes levied by ORS 321.015 (2) shall be transferred to the Oregon Forest Land Protection Fund described in ORS 477.750. (5) That part of the moneys derived from taxes levied by ORS 321.015 (4) shall be transferred to the subaccount established pursuant to ORS 350.520. [1985 c.759 §3; 1995 c.507 §2; 1999 c.968 §4; 2003 c.769 §4; 2013 c.639 §4] Note: 321.152 was added to and made a part of ORS chapter 321 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 321.185 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.185 - Forest Research and Experiment Account; appropriation.

(1) There hereby is established in the State Treasury in the General Fund an account to be known as the Forest Research and Experiment Account, which account hereby is appropriated continuously to the Higher Education Coordinating Commission for distribution to Oregon State University for the purposes of ORS 526.215 and 526.225. (2) The Forest Research and Experiment Account shall consist of allocations from harvest taxes as provided in ORS 321.015 (1). [1953 c.375 §21; 1957 c.309 §6; 1961 c.297 §6; 1985 c.759 §17; 2003 c.46 §46; 2015 c.767 §97]
OR Rev Stat § 321.201 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.201 - Definition of "forestland" for ORS 321.201 to 321.222.

As used in ORS 321.201 to 321.222, "forestland" means either forestland, as defined in ORS 321.257, that is located in western Oregon or forestland, as defined in ORS 321.805, that is located in eastern Oregon. [2001 c.860 §13]
OR Rev Stat § 321.204 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.204 - Legislative findings and declarations.

The Legislative Assembly finds that an accurate system of annually determining forestland values in this state is vital to achieving a fair and equitable system of taxing the forest resources of this state. The Legislative Assembly declares that an annual determination of forestland values is the process that best achieves an accurate assessment of forestland in this state. [2001 c.860 §14]
OR Rev Stat § 321.207 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.207 - Valuation models; rules.

(1) The Department of Revenue by rule shall develop valuation models to be used to value forestland in western Oregon and eastern Oregon. (2) The valuation models may consider forestland sales, stumpage values, immediate harvest values, log prices or other commercially reasonable factors or data that promote real market value analysis of forestland. [2001 c.860 §15]
OR Rev Stat § 321.210 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.210 - Proposed specially assessed values; notice; comments; hearing.

(1) Pursuant to the valuation models adopted by the Department of Revenue under ORS 321.207 and for the purpose of certifying specially assessed values of forestland under ORS 321.354 and 321.833, for each tax year the Department of Revenue shall give notice of proposed specially assessed values of forestland. The values shall be proposed by the department on or before April 1 of the assessment year. (2) The specially assessed values proposed under this section and certified under ORS 321.216 for forestland in western Oregon shall be for land classes FA, FB, FC, FD, FE, FF, FG and FX. Specially assessed values also shall be proposed under this section and certified under ORS 321.216 for forestland in eastern Oregon. (3) The department shall give notice of the proposed specially assessed values to: (a) County assessors and associations, trade organizations and other persons that the department, in its discretion, finds represent forestland owners; and (b) Any other person that has made a written request to the department to be given notice of proposed specially assessed values. (4) The notice required under subsection (3) of this section must contain: (a) The proposed specially assessed values; (b) A description of the valuation model employed in determining the proposed specially assessed values; (c) A summary of the market data used to determine the proposed specially assessed values; and (d) The date, time and location of the public hearing described in subsection (6) of this section. (5) Following the giving of notice required under this section, members of the public may submit written comments on the proposed specially assessed values to the department. Written comments received by the department on or before May 1 of the assessment year for which the specially assessed values are proposed shall be considered by the department prior to the department certifying specially assessed values to the county assessors under ORS 321.216. (6) Prior to adopting specially assessed values of forestland for a tax year, the department shall conduct a public hearing on the proposed specially assessed values. Any person interested in providing testimony on the proposed specially assessed values shall be given the opportunity to do so at the hearing. [2001 c.860 §16]
OR Rev Stat § 321.213 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.213 - Forestland value advisory committee.

(1) At any time, the Department of Revenue may convene a forestland value advisory committee to assist the department in developing a valuation model under ORS 321.207 or in determining specially assessed values of forestland. If the department convenes a committee, it shall be composed of members appointed by the Director of the Department of Revenue. In appointing members, the director shall strive to include representation of counties, the State Forestry Department and large and small forestland owners from western Oregon and eastern Oregon. (2) The Department of Revenue shall provide staff and administrative support to facilitate the work of a committee convened by the department. [2001 c.860 §17]
OR Rev Stat § 321.216 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.216 - Certified specially assessed values.

(1) On or before June 1 of each assessment year, the Department of Revenue shall adopt specially assessed values of forestland, as of the assessment date for that year. The department shall certify the specially assessed values of forestland in eastern Oregon to the county assessors of eastern Oregon and the specially assessed values of forestland in western Oregon to the county assessors of western Oregon. (2) The certified specially assessed values constitute: (a) The department’s determination of the real market value, as of the assessment date for the tax year, of highest and best use forestland in the land class for which the certification is being made; and (b) The specially assessed values, as of the assessment date for the tax year, of designated forestland that is assessed under ORS 321.354 and 321.833 in the land class for which the certification is being made. (3) Upon receipt of the certified values, the county assessors shall develop tables for each assessment year that reflect, for each class and area, the values determined under this section and that express the values as values per acre. [2001 c.860 §18]
OR Rev Stat § 321.219 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.219 - Appeal of certified specially assessed values; notice; effect of decision modifying values; rules.

(1) At any time following certification of the specially assessed values under ORS 321.216 and before July 1 of the tax year, five or more taxpayers owning in the aggregate not less than five percent of the total forestland in a single land market area may appeal any or all of the specially assessed values so certified. (2) Appeals under this section shall be made to the Oregon Tax Court by filing a joint petition with the tax court in the manner provided for appeals from orders of the county boards of property tax appeals. The petition shall designate one of the taxpayers as the representative of all of the taxpayers, and all proceedings before the tax court and any appeal from its determination shall be conducted procedurally as though the designated representative were the only petitioner. (3) Notice of the appeal shall be made in the manner prescribed by the Department of Revenue by rule. The notice shall designate the specially assessed values appealed and include a statement of the provisions of subsections (4) and (5) of this section. (4) Unless an appeal is resolved prior to September 15 of the tax year and results in a change in a specially assessed value that was certified under ORS 321.216, then notwithstanding the appeal of a certified specially assessed value, the certified specially assessed values shall be entered on the assessment and tax roll for the year and the property taxes for the tax year shall be imposed on those values. (5) If a decision by the tax court, or by the Oregon Supreme Court following an appeal of a tax court decision: (a) Results in a decrease in a specially assessed value certified under ORS 321.216, any refund of tax arising as a result of the decision shall be made by reducing the tax imposed on forestland affected by the decision in the first tax year following the decision. (b) Results in an increase in a specially assessed value certified under ORS 321.216, any additional taxes becoming due shall be payable without interest if paid prior to the 16th day of the month following the month in which the final order of the court is issued. If the additional taxes are not paid within this period, the additional taxes shall thereafter be considered delinquent and shall bear interest at the rate provided in ORS 311.505. [2001 c.860 §19; 2011 c.204 §11]
OR Rev Stat § 321.222 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.222 - Jurisdiction of board of property tax appeals.

Any appeal of forestland value that does not involve an appeal of a specially assessed value certified under ORS 321.216 shall be made to the board of property tax appeals in the manner prescribed in ORS 309.100. [2001 c.860 §20]
OR Rev Stat § 321.257 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.257 - Definitions for ORS 321.257 to 321.390.

As used in ORS 321.257 to 321.390, unless the context requires otherwise: (1) "Department" means the Department of Revenue. (2) "Forestland" means land in western Oregon that is being held or used for the predominant purpose of growing and harvesting trees of a marketable species and has been designated as forestland or land in western Oregon, the highest and best use of which is the growing and harvesting of such trees. Trees of a marketable species may vary in different areas in western Oregon and may change as the utilization of forest trees changes. The size, age, location, quality and condition of trees do not necessarily determine marketable species. Forestland often contains isolated openings which because of rock outcrops, river wash, swamps, chemical conditions of the soil, brush and other like conditions prevent adequate stocking of such openings for the production of trees of a marketable species. If the openings in their natural state are necessary to hold the surrounding forestland in forest use through sound management practices, the openings are deemed forestland. Forestland does not include buildings, structures, machinery, equipment or fixtures erected upon, under or above the soil. Forestland includes roads described in ORS 308.236. (3) "Land class" or "land classes" means one of the eight classifications of forestland, used for assessment purposes by the department, based upon State Tax Commission Valuation Division Supplements published in 1967, and identified in ORS 321.210. (4) "State Forester" means the State Forester or the authorized representative of the State Forester. (5) "Sustained yield management" means the growing and harvesting of timber crops on a continuous basis on land that is primarily dedicated to timber production. (6) "Taxing district" or "district" means each county, city, school district and other corporation vested with the power to levy property taxes in western Oregon. (7) "Timber" means all logs which can be measured in board feet and other forest products as determined by department rule. (8) "Western Oregon" means that portion of the state lying west of a line beginning at the intersection of the northern boundary of the State of Oregon 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 of Oregon. [1977 c.892 §1; 1983 c.539 §2; 1985 c.759 §18; 1989 c.1083 §1; 1993 c.653 §6; 1993 c.801 §1; 1999 c.1078 §12; 2003 c.621 §1]
OR Rev Stat § 321.259 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.259 - Legislative findings.

The Legislative Assembly finds that: (1) Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital. (2) The interests of this state, its residents and its future residents are best served by sustained yield practices and taxing policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize employment levels, prevent large population shifts and encourage millage of timber products within Oregon. (3) Timber on private lands managed on a sustained yield basis should be treated as a crop and not taxed as real property. (4) Forestland should be taxed based on the value of the forestland in timber production. [1993 c.801 §3; 2003 c.621 §2; 2017 c.315 §26]
OR Rev Stat § 321.262 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.262 - Purposes.

The purposes of ORS 321.257 to 321.390 are: (1) To impose with respect to forestlands in western Oregon a special assessment program whereby the value of forestland is determined as prescribed in ORS 321.201 to 321.222. (2) To establish a special assessment program as a means of: (a) Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber. (b) Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestlands. (c) Promoting this state’s policy of encouraging forestry and the restocking of forestlands to provide present and future benefits by enhancing the water supply, preventing erosion, providing habitat for wildlife, providing scenic and recreational opportunities and providing for needed products. [1977 c.892 §2; 1993 c.801 §4; 2003 c.621 §3; 2017 c.315 §27]
OR Rev Stat § 321.267 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.267 - Lands not eligible for special assessment.

The following forestland may not be assessed under ORS 321.257 to 321.390: (1) Forestland assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674, 308.805 to 308.820 and 308.990. (2) Except as provided in ORS 321.347, land that is prepared using intensive cultivation and tilling and on which all unwanted plant growth is controlled continuously for the exclusive purpose of growing Christmas trees. (3) Land used for the purpose of growing hardwood timber, including but not limited to hybrid cottonwood, if: (a) The land is prepared using intensive cultivation methods and is cleared of competing vegetation for at least three years after tree planting; (b) The timber is of a species marketable as fiber for inclusion in the furnish for manufacturing paper products; (c) The timber is harvested on a rotation cycle within 12 years after planting; and (d) The land and timber are subject to intensive agricultural practices such as fertilization, insect and disease control, cultivation and irrigation. (4) Small tract forestland qualified under ORS 321.700 to 321.754 and timber harvested from small tract forestland qualified under ORS 321.700 to 321.754. [1977 c.892 §3; 1989 c.887 §5; 1991 c.459 §278; 1991 c.714 §10; 1993 c.801 §5; 1997 c.154 §51; 1999 c.19 §1; 1999 c.1078 §17; 2001 c.46 §1; 2001 c.114 §44; 2003 c.454 §§108,110; 2003 c.621 §4a]