Section 321.855 – Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
(1) Land described in ORS 321.824 (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 321.824 (3) and the land is not located within an exclusive farm use zone, the owner shall make […]
Section 321.991 – Penalty.
Violation of any provision of ORS 321.005 to 321.185 and 321.560 to 321.600 is a Class A misdemeanor. [1953 c.375 §35; subsections (2) and (3) formerly 528.990; subsection (4) enacted as 1961 c.659 §9; subsection (5) enacted as 1961 c.714 §15; subsections (6) and (7) formerly part of 308.990; 1977 c.892 §50; 2003 c.454 §116; […]
Section 321.830
[1991 c.714 §8; 1997 c.541 §409; 1999 c.314 §72; 2003 c.621 §60; renumbered 321.855 in 2003]
Section 321.833 – 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 […]
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 […]
Section 321.839 – Application for forestland designation; special filing date for change in highest and best use; contents; approval.
(1) An owner of land desiring that it be designated as forestland for purposes of ORS 321.805 to 321.855 shall make application to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired, and the owner may also do so within 30 days of […]
Section 321.754 – Eastern Oregon Timber Severance Tax Fund; revenue distribution.
(1) The Eastern Oregon Timber Severance Tax Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Eastern Oregon Timber Severance Tax Fund shall be retained by the Eastern Oregon Timber Severance Tax Fund. (2) Moneys are continuously appropriated from the Eastern Oregon Timber Severance Tax Fund […]
Section 321.842 – Removal of forestland designation; appeal; requalification.
(1)(a) When land has once been designated as forestland as a result of an application being filed therefor it shall be valued as such until the county 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 […]
Section 321.795
[1983 c.543 §1; 1991 c.459 §313; 1999 c.314 §42; renumbered 308A.727 in 1999]
Section 321.845 – 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 […]