As used in ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460, unless the context requires otherwise: (1) “Board” means the State Board of Forestry. (2) “Protected forestlands” means those lands which are protected from the starting or spread of fire thereon or therefrom by: (a) The State Forester, with the approval of […]
The prevention and suppression of forest fires on forestlands for the preservation of forest resources and the continuous growth of timber on lands suitable therefor are declared to be the public policy of the State of Oregon. The Legislative Assembly recognizes that: (1) The forested areas situated within eastern Oregon predominate in Ponderosa pine trees […]
The Legislative Assembly finds that it is in the interest of the State of Oregon that the public as a whole share responsibility for protecting the forests of this state, by making funds available from time to time for suppression of fires caused by the public. [1967 c.429 §60]
(1) For the calendar years beginning January 1, 2020, and January 1, 2021, there is levied a privilege tax of 90.00 cents per thousand feet, board measure, upon taxpayers for the privilege of harvesting of all merchantable forest products harvested on forestlands. Subject to ORS 321.145, the proceeds of the tax shall be transferred as […]
(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 […]
(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 […]
(1) The taxes levied under ORS 321.015 shall be due and payable annually, on or before April 15, for the preceding calendar year. The tax shall be delinquent if not paid by the due date, which shall be determined without regard to any extension of time for filing the return. (2) Subject to the provisions […]
[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]
[1953 c.375 §9; 1981 c.706 §9; 1983 c.696 §14; 1985 c.759 §11; 1985 c.761 §17; renumbered 321.570]
[1981 c.706 §2; 1985 c.759 §12; renumbered 321.580]
[1953 c.375 §11; 1983 c.740 §92; 1985 c.759 §13; renumbered 321.590]
[1953 c.375 §12; 1985 c.759 §14; renumbered 321.600]
[1953 c.375 §15; 1985 c.759 §15; renumbered 321.609]
(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 […]
(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 […]
(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 […]
