reglab/housing_qa huggingface dataset:
OR Rev Stat § 321.609 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.609 - Enforcement of certain statutes by department; rules.

(1) ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall be enforced and the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 shall be collected by the Department of Revenue, which shall have the power to prescribe forms and to adopt rules for the ascertainment, assessment and collection of the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754. (2) For the purpose of determining the taxes imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, the department may: (a) Require any person to furnish any information deemed necessary. (b) Examine the books, records and files of such person. (c) Subpoena and examine witnesses and administer oaths. (d) Enter upon and inspect the land of any owner of the land from which any timber has been harvested. [Formerly 321.135; 1999 c.21 §55; 2003 c.454 §59; 2003 c.621 §44a]
OR Rev Stat § 321.618 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.618

[Formerly part of 321.620; 1973 c.237 §1; 1977 c.884 §21; 1977 c.892 §54b; renumbered 321.358]
OR Rev Stat § 321.619 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.619

[Formerly part of 321.620; 1971 c.684 §5; 1977 c.870 §50; 1977 c.892 §27; 1977 c.893 §20c; renumbered 321.359]
OR Rev Stat § 321.620 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.620

[1961 c.659 §4; 1965 c.191 §1; 1967 c.93 §4; 1967 c.543 §2; renumbered 321.617, 321.618, 321.619 and 321.621]
OR Rev Stat § 321.682 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.682 - Confidentiality of reports, returns and appraisal data.

(1) Except as otherwise specifically provided by law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of the tax or any particulars set forth or disclosed in any report or return required to be filed under ORS 321.045 or 321.741 or any appraisal data collected to make determinations of specially assessed value of forestland pursuant to ORS 321.201 to 321.222. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 321.684 (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 321.684 (2) or any other provision of state law, to divulge or make known the amount of tax or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for timber tax is to be adjudicated by the court from which such process issues. (2) As used in this section, "officer," "employee" or "person" includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person. [1989 c.1083 §18; 2001 c.860 §26; 2003 c.454 §60; 2003 c.621 §45a]
OR Rev Stat § 321.686 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.686 - Penalty for violation of ORS 321.682.

Violation of ORS 321.682 is subject to a fine not exceeding $5,000 or, if committed by an officer or employee of the state, dismissal or removal from office or employment, or both fine and dismissal or removal from office or employment. [1989 c.1083 §20; 2005 c.94 §106]
OR Rev Stat § 321.700 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.700 - Definitions for ORS 321.700 to 321.754.

As used in 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 §1]
OR Rev Stat § 321.709 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.709 - Small tract forestland qualification requirements.

(1) To qualify for small tract forestland assessment under ORS 321.700 to 321.754 for each tax year: (a) The owner of the land that is the subject of an application filed under ORS 321.706 must own or hold common ownership interest in at least 10 acres of Oregon forestland but less than 5,000 acres of Oregon forestland; (b) The land that is the subject of the application must constitute all forestland within a single tax lot and all forestland within contiguous parcels owned or held in common ownership by the owner; and (c) The forestland that is the subject of the application must meet minimal stocking and species requirements applicable to forestland under rules adopted by the Department of Revenue. (2)(a) Whether land qualifies for small tract forestland assessment shall be determined as of January 1 of each assessment year. (b) If land qualified for small tract forestland assessment under this section as of January 1 of an assessment year but is disqualified from small tract forestland assessment prior to July 1 of the same assessment year, the land shall be assessed as provided under ORS 308.146 or as otherwise provided by law. (c) If land qualified for small tract forestland assessment under this section as of January 1 of an assessment year but ceases to meet the qualifications for small tract forestland assessment on or after July 1, the land shall continue to be assessed as small tract forestland for the current tax year. (d) The land that is the subject of the application must not have been disqualified from small tract forestland assessment under ORS 321.700 to 321.754 for any of the five tax years preceding the year for which small tract forestland assessment is sought under this section. (3) For each year that land qualifies for small tract forestland assessment, the county assessor shall enter the notation "potential additional tax liability" on the assessment and tax roll. [2003 c.454 §4]
OR Rev Stat § 321.712 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.712 - Circumstances under which notification is required; disqualification for failure to notify.

(1) An owner of small tract forestland shall notify the county assessor: (a) When the owner acquires, either directly or through common ownership, one or more tax lots that are contiguous to small tract forestland owned or held in common ownership by the owner; (b) When the owner acquires, either directly or through common ownership, additional forestland that results in the owner’s owning or holding in common ownership more than 5,000 acres of Oregon forestland; (c) When the owner sells, either directly or through common ownership, small tract forestland that results in the owner’s owning or holding in common ownership less than 10 acres of Oregon forestland; or (d) When there is a change in use of any portion of small tract forestland to a use that is not a forestland use. (2) The notification under subsection (1) of this section must be made in writing. (3) The county assessor may disqualify small tract forestland if the assessor discovers an acquisition, sale or change in use described in subsection (1) of this section for which the owner did not give written notification as required under this section. (4) The county assessor shall send a copy of any notification made under this section and received by the assessor to the Department of Revenue. [2003 c.454 §5]
OR Rev Stat § 321.716 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.716 - Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland.

(1) The county assessor shall disqualify land as small tract forestland upon: (a) Sale or transfer of the small tract forestland; (b) Discovery by the assessor that the land is no longer forestland; (c) The owner’s owning or holding in common ownership more than 5,000 acres of Oregon forestland; (d) The owner’s owning or holding in common ownership less than 10 acres of Oregon forestland; (e) Written notice from the State Forestry Department that the land no longer meets the stocking and species requirements applicable to small tract forestland under rules adopted by the Department of Revenue; (f) The land’s qualifying for another special assessment listed in ORS 308A.706 (1)(d)(A), (B), (F) or (G); or (g) The recording of a subdivision plat under ORS chapter 92 that subdivides the land. (2) If, pursuant to subsection (1)(g) of this section, the county assessor disqualifies small tract forestland upon the recording of a subdivision plat, the land may requalify for small tract forestland assessment upon: (a) Payment of all additional tax and interest that remains due and owing as a result of the disqualification; (b) Submission of an application for small tract forestland assessment under ORS 321.706 and approval of the application by the county assessor; and (c) Compliance with any applicable local government zoning ordinances governing minimum lot or parcel acreage for forest use. (3)(a) If a sale or transfer of small tract forestland is the basis for disqualification under subsection (1)(a) of this section, the land may not be disqualified until 30 days after the county assessor issues a notice of intent to disqualify to the purchaser or transferee of the small tract forestland. The assessor shall issue a notice of intent to disqualify within 15 months after the date of the sale or transfer. (b) The land shall automatically qualify for special assessment under ORS 321.257 to 321.390 or 321.805 to 321.855, whichever is applicable, unless the assessor determines that the land does not constitute forestland. (4) Upon disqualification of land under subsection (1) of this section, additional taxes shall be determined as provided in ORS 308A.700 to 308A.733. [2003 c.454 §6; 2005 c.400 §1; 2007 c.809 §20]
OR Rev Stat § 321.722 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.722 - Valuation.

(1) Small tract forestland shall have a specially assessed value per acre: (a) Equal to 20 percent of the specially assessed value per acre determined under ORS 321.354, if located in western Oregon; or (b) Equal to 20 percent of the specially assessed value per acre determined under ORS 321.833, if located in eastern Oregon. (2) For each land class, the maximum assessed value per acre of small tract forestland shall equal 103 percent of the small tract forestland assessed value per acre for the preceding tax year or 100 percent of the small tract forestland maximum assessed value per acre for the preceding tax year, whichever is greater. (3) The county assessor shall compute the assessed value of small tract forestland by multiplying the acreage of the small tract forestland in each land class by the lesser of: (a) The specially assessed value per acre; or (b) The maximum assessed value per acre. (4) If the small tract forestland being assessed consists of different land classes, the assessed value of the small tract forestland shall be the sum of the assessed values computed for each land class under subsection (3) of this section. [2003 c.454 §7]
OR Rev Stat § 321.726 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.726 - Severance tax upon harvest from small tract forestland.

(1) A severance tax is imposed at the time of the harvest of timber from small tract forestland. (2) The tax is imposed on the owner of timber at the time of harvest, and remains a liability of the owner of timber until paid. (3) The tax is imposed at the rate of: (a) $3.89 per thousand feet, board measure, of timber harvested in western Oregon; or (b) $3.03 per thousand feet, board measure, of timber harvested in eastern Oregon. (4) The tax shall be imposed on the net volume of timber harvested, determined by unit of proper measurement for the kind of timber, species, quality class, grade or product harvested. (5) For calendar years beginning on or after January 1, 2005, the tax rates imposed under subsection (3) of this section shall be indexed as follows: (a) For the rate that applies to the harvest of timber from small tract forestland in western Oregon, the tax rate applicable to the harvest of timber from small tract forestland in western Oregon for the previous calendar year shall be multiplied by the ratio of the average assessed value per acre of small tract forestland in western Oregon for the property tax year in which the current calendar year begins over the average assessed value per acre of small tract forestland in western Oregon for the previous property tax year. For purposes of this paragraph, the average assessed value per acre of small tract forestland in western Oregon is determined by adding the assessed values per acre of small tract forestland for each land class in western Oregon and dividing that number by the number of land classes in western Oregon. (b) For the rate that applies to the harvest of timber from small tract forestland in eastern Oregon, the tax rate applicable to the harvest of timber from small tract forestland in eastern Oregon for the previous calendar year shall be multiplied by the ratio of the assessed value per acre of small tract forestland in eastern Oregon for the property tax year in which the current calendar year begins over the assessed value per acre of small tract forestland in eastern Oregon for the previous property tax year. (6) The tax imposed under this section does not apply to an owner of forestland totaling 5,000 acres or more that, on or after July 1 of an assessment year, acquires ownership of small tract forestland and harvests timber from the acquired small tract forestland. [2003 c.454 §9]
OR Rev Stat § 321.733 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.733 - Severance tax returns.

(1) The Department of Revenue shall: (a) Provide notice to an owner of timber harvested from lands assessed as small tract forestland, as shown on a State Forestry Department Notification of Operations permit issued during a calendar year, that a severance tax return is required from the owner; and (b) Make a severance tax return form available to the owner. (2) The department shall provide the notice required under this section by mail unless the owner of timber elects to be notified by an alternative method allowed by the department. (3) Any owner of timber receiving notice under this section that a severance tax return is required shall complete the return and submit the return to the department within the time prescribed in ORS 321.741, even if the owner has not incurred severance tax liability during the calendar year. [2003 c.454 §11; 2019 c.360 §7]
OR Rev Stat § 321.741 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.741 - Due dates for severance tax return and payment.

(1) The severance tax imposed under ORS 321.726 is due and payable annually, on or before April 15 of each year, with respect to all timber harvested during the previous calendar year. (2) At the time at which the severance tax is paid and on or before April 15 of each year, each taxpayer who has harvested any timber during the previous calendar year shall prepare a return on a form prescribed by the Department of Revenue showing the amounts and kinds of timber harvested for the previous calendar year, the amount of tax for which the taxpayer is liable for harvesting during the previous calendar year and any other information that the department considers necessary to correctly determine the tax due and shall mail or deliver the return, together with a remittance for the unpaid balance of the tax, to the department. The return shall be signed and certified by the taxpayer or a duly authorized agent of the taxpayer, as provided in ORS 305.810. The department may allow, upon written application made on or before April 15, further time not exceeding 30 days for filing a return. The tax shall be delinquent if not paid by April 15, without regard to any extension of time for filing the return. (3) All severance tax payments received under ORS 321.700 to 321.754 shall be credited first to penalty and then to interest accrued on the tax being paid and then to the tax. (4) A taxpayer incurring less than $10 total severance tax liability under ORS 321.700 to 321.754 in any calendar year is excused from the payment of the tax but is required to file a return. [2003 c.454 §10; 2019 c.361 §2]
OR Rev Stat § 321.746 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.746 - Severance tax revenues.

(1) Revenue from the severance tax imposed in western Oregon under ORS 321.726 shall be paid over by the Department of Revenue to the State Treasurer and deposited in a suspense account established under ORS 293.445. After the payment of refunds, the balance of the suspense account shall be transferred to the Western Oregon Timber Severance Tax Fund established under ORS 321.751. (2) Revenue from the severance tax imposed in eastern Oregon under ORS 321.726 shall be paid over by the Department of Revenue to the State Treasurer and deposited in a suspense account established under ORS 293.445. After the payment of refunds, the balance of the suspense account shall be transferred to the Eastern Oregon Timber Severance Tax Fund established under ORS 321.754. [2003 c.454 §12]
OR Rev Stat § 321.751 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 321 - Timber and Forestland Taxation|Section 321.751 - Western Oregon Timber Severance Tax Fund; revenue distribution.

(1) The Western Oregon Timber Severance Tax Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Western Oregon Timber Severance Tax Fund shall be retained by the Western Oregon Timber Severance Tax Fund. (2) Moneys are continuously appropriated from the Western Oregon Timber Severance Tax Fund for use in reimbursing the General Fund for expenses incurred in the collection of taxes imposed under ORS 321.700 to 321.754. (3) A working balance may be retained in the Western Oregon Timber Severance Tax Fund for the payment of expenses described in subsection (2) of this section. The balance of the Western Oregon Timber Severance Tax Fund, as of May 1 of each calendar year, shall be distributed as follows: (a) 60.5 percent to the State School Fund established under ORS 327.008. A distribution made under this paragraph shall be made on or before May 15 of the year. (b) 4.5 percent to the Community College Support Fund established under ORS 341.620. A distribution made under this paragraph shall be made on or before May 15 of the year. (c) 35 percent to the Department of Revenue for further distribution to the counties of this state that are located in western Oregon. Moneys distributed to the department under this paragraph are continuously appropriated to the department for the purpose of making the payments to counties described in this paragraph. A distribution to the department made under this paragraph shall be made on or before August 15 of the year. Each county’s share of the distribution made under this paragraph shall equal the proportion of the assessed value of all small tract forestland in western Oregon that is located in that county. A distribution made by the department to a county under this paragraph shall be deposited in the county general fund. [2003 c.454 §13]