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2023 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]
2023 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]
2023 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 property value appeals board in the manner prescribed in ORS 309.100. [2001 c.860 §20; 2023 c.29 §39]
Note:
The amendments to 321.222 by section 39, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.272 - Exemption of timber from property taxation.

All timber in western Oregon shall be exempt from ad valorem property taxation. [1977 c.892 §4; 1993 c.801 §6; 1999 c.1078 §19; 2003 c.621 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.347 - Land designations; classifications; certain election by landowners.

For the purposes of ORS 321.257 to 321.390:
(1) All land in western Oregon valued as forestland for ad valorem property tax purposes on January 1, 1977, shall retain that classification for the purposes of ORS 321.257 to 321.390 unless it is specifically excluded from the provisions thereof or unless it is removed from that classification as provided in ORS 321.359 or is no longer land the highest and best use of which is forestland.
(2) Land designated as forestland pursuant to ORS 321.605 to 321.680 (1975 Replacement Part) shall retain the original date of such designation.
(3) Lands classified as reforestation lands as of July 1, 1977, pursuant to ORS 321.255 to 321.360 (1975 Replacement Part) shall be considered to have been designated as forestland from the date of original classification as reforestation lands. Any lands so classified prior to February 1, 1972, shall be presumed to have been designated not earlier than February 1, 1972.
(4) Pursuant to the election of the owner, as provided in section 45, chapter 892, Oregon Laws 1977, land which, as of January 1, 1977, was designated under the provisions of ORS 321.705 to 321.765 (2001 Edition) shall be considered to have been designated as forestland for the purposes of ORS 321.257 to 321.390 from the date of the original designation under those provisions. Any lands so designated prior to January 1, 1972, shall be presumed to have been designated not earlier than January 1, 1972, for the purposes of additional taxes imposed by ORS 308A.700 to 308A.733. [1977 c.892 §23; 1979 c.553 §10; 1981 c.419 §7; 1991 c.459 §289; 1999 c.19 §5; 1999 c.314 §§68,68a; 2003 c.454 §115; 2003 c.621 §7a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.348 - Assignment of forestland to land classes; change in class.

(1) For each tax year, forestland shall be assigned by the Department of Revenue to land classes as defined in ORS 321.257.
(2) Land classes assigned under subsection (1) of this section may be changed thereafter by the department upon the initiative of the department, or upon the request of an owner, if further investigation reveals that the basis for the land class determination was inaccurate. Any such redetermination of land class shall be certified immediately to the county assessor. [1993 c.801 §17; 2003 c.621 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.349 - Valuation of certain forestland at farm use value.

(1) Subject to subsection (2) of this section, land that is changed from farm use special assessment under ORS 308A.050 to 308A.128 to special assessment as forestland under ORS 321.257 to 321.390, at the election of the owner made under rules adopted by the Department of Revenue, shall not be valued under ORS 308.205, 308.232 and 321.257 to 321.390 for the tax year of the change and years thereafter in which such special forestland assessment is in effect for the land, but shall be valued under ORS 308A.050 to 308A.128, if:
(a) The land has been assessed under ORS 308A.050 to 308A.128 for at least the 10 consecutive years immediately prior to the year for which the change is first effective;
(b) The planting of the timber takes place after October 15, 1983, and qualifies for the current tax year for special assessment as forestland under ORS 321.257 to 321.390;
(c) The timber on the land is of an average age of less than 40 years; and
(d) The land is held by an owner having a total ownership of forestland in western Oregon not in excess of 2,000 acres, as determined under subsection (3) of this section.
(2) If timber on land valued under subsection (1) of this section reaches, for any tax year, an average age of 40 years or more, this section shall cease to apply. However, without application and without any additional tax, interest or penalty, the land shall for that tax year and for each year thereafter for which the land is qualified, be valued under ORS 308.205, 308.232 and 321.257 to 321.390.
(3) In computing a forestland owner’s acreage for purposes of subsection (1) of this section, total ownership of the owner’s forestland, as defined in ORS 321.257, in western Oregon shall be included.
(4)(a) An owner may not have forestland valued under subsection (1) of this section if the owner, or any individual having a share in the owner, has a spouse, brother, sister, ancestor or lineal descendant who is an owner, or who holds a share in an owner having forestland valued under subsection (1) of this section.
(b) The county assessor may grant exceptions to paragraph (a) of this subsection if the owner satisfactorily demonstrates that the combination of ownership with the indicated relatives arose from bona fide business reasons other than a desire to circumvent the 2,000 acre limitation imposed under subsection (1) of this section.
(5) As used in this section, "total ownership" includes:
(a) Forestland owned by an owner individually; and
(b) Forestland owned by any corporate or other group or entity in which an owner of the corporation, group or entity owns a 10 percent or greater interest, directly or indirectly, in the corporation, group or entity. [1983 c.657 §8; 1991 c.459 §290; 1993 c.801 §38a; 1999 c.19 §6; 1999 c.314 §66; 1999 c.1078 §79; 2005 c.94 §102]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.354 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.

(1)(a) The Department of Revenue shall identify the forestland that is held in common ownership of 5,000 acres or more as of the assessment date for each tax year.
(b) Forestland that the department has identified under paragraph (a) of this subsection that, for the previous tax year, was subject to small tract forestland assessment shall be disqualified from small tract forestland assessment and shall be subject to special assessment as provided in this section as of the first tax year the forestland is held in common ownership of 5,000 acres or more.
(c) For purposes of this subsection, "forestland" includes land that meets the definition of forestland under ORS 321.805.
(2) Forestland assessed under this section shall have a specially assessed value per acre equal to the value certified to the county assessor for the tax year under ORS 321.216 for the applicable land class of the forestland.
(3) For each land class described in ORS 321.210, the forestland maximum assessed value per acre shall equal 103 percent of the forestland assessed value per acre for the preceding tax year or 100 percent of the forestland maximum assessed value per acre for the preceding tax year, whichever is greater.
(4)(a) The assessor shall compute the assessed value of forestland by multiplying the acreage of the forestland in each land class by the lesser of:
(A) The specially assessed value per acre; or
(B) The maximum assessed value per acre.
(b) If the forestland being assessed consists of different land classes, the assessed value of the forestland shall be the sum of the assessed values computed for each land class under paragraph (a) of this subsection.
(5) Notwithstanding subsection (4) of this section, the forestland shall be assessed as provided in ORS 308.232 if the real market value of the forestland is less than the value established under subsection (4) of this section.
(6) For purposes of this section:
(a) The department shall certify to the county assessor of a county in which forestland identified in subsection (1) of this section is located a list of the property tax accounts containing forestland so identified.
(b) Forestland shall be considered to be in common ownership if the forestland is owned by the person directly or is owned by a corporation, partnership, association or other entity in which the person owns a majority interest.
(c) Additional taxes may not be imposed as a result of a disqualification under subsection (1) of this section.
(d) The notification requirements and other procedures that the county assessor must follow in disqualifying forestland do not apply to a disqualification occurring under subsection (1) of this section.
(e) The department shall notify the county assessor of forestland identified under subsection (1)(a) of this section that is located in that county. [1999 c.1078 §§2,7; 2001 c.860 §2; 2003 c.454 §67]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.359 - Removal of designation; appeal from reassessment or denial; requalification.

(1)(a) When land has once been designated as forestland either as a result of an application being filed therefor or through the application of ORS 321.347 (3) or (4), it shall be valued as such until the assessor removes the forestland designation under paragraph (b) of this subsection.
(b) The county assessor shall remove the forestland designation upon:
(A) Notification by the taxpayer to the assessor to remove the designation;
(B) Sale or transfer to an ownership making it exempt from ad valorem property taxation;
(C) Discovery by the assessor that the land is no longer forestland; or
(D) The act of recording a subdivision plat under ORS chapter 92.
(2) A taxpayer whose application filed under ORS 321.358 has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the tax court within the time and in the manner provided in ORS 305.404 to 305.560.
(3) If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon:
(a) Payment of all additional tax and applicable interest that remains due and owing on the land;
(b) Submission by the owner of an application for designation as forestland;
(c) Meeting all of the qualifications for designation as forestland; and
(d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.619; 1983 c.462 §6; 1983 c.563 §2; 1985 c.759 §24a; 1987 c.158 §52; 1991 c.459 §294; 1995 c.650 §94; 1999 c.314 §51; 2003 c.621 §18]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.362 - Notation of forestland on tax roll for potential additional tax liability.

The tax roll shall show the notation "Forest Land-Potential Additional Tax Liability" for each parcel of land designated as forestland by the assessor upon application of the owner or by the application of ORS 321.347 (3) or (4). That notation shall not be made with respect to parcels of undesignated forestland. [1977 c.892 §28]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.366 - Date on which disqualification of forestland is effective; timely notice of disqualification required.

(1) Notwithstanding ORS 308.210, 311.405 or 311.410, if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs.
(2) This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. [2003 c.621 §15; 2017 c.25 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.390 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.

(1) Land described in ORS 321.267 (3) (relating to hardwood timberland, including hybrid cottonwood timberland) shall be assessed as farm use land under ORS 308A.050 to 308A.128.
(2)(a) If land is or becomes land described under ORS 321.267 (3) and the land is not located within an exclusive farm use zone, the owner shall make application for special valuation as farm use land in the manner provided under ORS 308A.077, as follows:
(A) If the change in use takes place on or after July 1, the owner shall file the application on or before April 1 of the following year.
(B) If the change in use takes place prior to July 1, the owner shall file the application on or before August 1 of the same year.
(b) If an application is filed as provided under this subsection, the owner shall have seven years beginning with the first year of classification to meet the income requirements of ORS 308A.071 and need not meet the two-year farm use requirements of ORS 308A.068. [1989 c.887 §8; 1991 c.459 §298; 1999 c.314 §52; 2003 c.454 §126; 2003 c.621 §20a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.415

[1961 c.627 §5; 1963 c.60 §1; 1977 c.892 §39; 1983 c.657 §3; 1991 c.714 §1; 1993 c.801 §26; 1995 c.79 §176; 1997 c.154 §52; 1999 c.1078 §49; 2001 c.46 §2; 2001 c.114 §45; 2003 c.454 §112; 2003 c.621 §31; renumbered 321.824 in 2003]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.420

[1961 c.627 §3; 1963 c.225 §1; 1971 c.654 §8; 1993 c.801 §27; 1999 c.19 §8; 1999 c.1078 §51; 2003 c.621 §32; renumbered 321.829 in 2003]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.550 - Notice of intent to harvest; rules; effect of failure to file notice; penalty.

(1) No person shall harvest or cause to be harvested any timber from land in Oregon without first having notified the State Forester in writing with a copy to the Department of Revenue on forms prepared by the State Forester and the department of intent to harvest pursuant to ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754.
(2) The notification shall specify where and when the harvest will take place and the nature of the harvest and shall include maps and other data as required by the State Forester and the department. The department shall establish by rule procedures to assure the receipt of the tax returns sent out or a report of nonharvest from the person. The department shall conduct field and office audits to ascertain the correctness of any timber tax return.
(3)(a) If a person fails to file a written notice as required in subsection (1) of this section with respect to any harvest over 5,000 board feet, the department shall notify the person. If, after the person has been notified, the person fails to file a written notice as required in subsection (1) of this section with respect to any subsequent harvest over 5,000 board feet, there shall be added to the amount of the timber tax required to be shown on the return as a result of the subsequent harvest a delinquency penalty of $250 for each violation occurring within a calendar year. The department shall collect the penalty in the same manner as taxes are collected.
(b) No penalty shall be imposed under this subsection if a penalty for failure to file the notice with the State Forester has been imposed under ORS 527.992.
(c) The delinquency penalty shall first be added to the small tract forestland timber severance tax imposed under ORS 321.700 to 321.754, if applicable to the harvest. If the small tract forestland timber severance tax is not applicable, the delinquency penalty shall be added to the forest products harvest tax imposed under ORS 321.005 to 321.185. [1985 c.759 §2; 1989 c.588 §4; 1991 c.459 §305; 1993 c.801 §41; 2003 c.454 §54; 2003 c.621 §39a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.560 - Audit of returns; interest and penalties upon failure to file return or pay tax.

(1) The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, liens, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, apply to the determination of taxes, penalties and interest imposed under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, except where the context requires otherwise.
(2) If a taxpayer fails to file a return required by ORS 321.045 or 321.700 to 321.754, or fails to pay a tax at the time the tax becomes due, there shall be added to the amount of tax required to be shown on the return a delinquency penalty of five percent of the amount of such tax.
(3) If the failure to file a return continues for a period in excess of three months after the due date, there shall be added to the amount of tax required to be shown on the return a failure to file penalty of 20 percent of the amount of such tax. This penalty is in addition to the delinquency penalty imposed by subsection (2) of this section.
(4) If all or any part of the delinquency or deficiency for which a determination is made is due to fraud or an intent to evade the provisions of ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, or the rules adopted thereunder, a penalty of 100 percent of such delinquency or deficiency shall be added, plus interest at the rate established under ORS 305.220, computed on the full amount of the delinquency or deficiency plus penalty, from the time the return was due.
(5) For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax that is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax that may be lawfully claimed upon the return.
(6) A delinquent tax or a deficiency shall bear interest at the rate established under ORS 305.220 from the time the return was due. [Formerly 321.055; 1991 c.459 §306; 1995 c.53 §4; 1995 c.350 §5; 1995 c.650 §95; 2003 c.454 §55; 2003 c.621 §40a; 2017 c.278 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.570 - Warrant for collection of delinquent taxes.

(1) If any tax imposed by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, or any portion of the tax, is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 is mailed, the Department of Revenue may issue a warrant for the payment of the amount of the tax, with the added penalties, interest and cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address.
(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.
(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect this tax. In the execution of the warrant the agent has the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.
(4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had recovered judgment against the taxpayer for the amount of the tax. [Formerly 321.075; 1989 c.625 §78; 2003 c.454 §56; 2003 c.576 §203; 2003 c.621 §41a; 2011 c.389 §3; 2011 c.661 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.580 - Effect of failure or refusal to make return.

If any taxpayer neglects or refuses to make a return required to be made by ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754, the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the taxpayer written notice of the tax and delinquency charges and the tax and delinquency charges shall be a lien from the time of severance. If the tax and delinquency charges are not paid within 30 days from the mailing of the notice, the department shall proceed to collect the tax in the manner provided in ORS 321.570. [Formerly 321.092; 2003 c.454 §57; 2003 c.621 §42a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 321 - Timber and Forestland Taxation › Section 321.600 - Tax as debt; collection; limitation.

All taxes, interest and penalties due and unpaid under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 constitute a debt due the State of Oregon and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 shall be instituted after the expiration of six years from the date the taxes were due. [Formerly 321.105; 2003 c.454 §58; 2003 c.621 §43a]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]