There is a newer version of the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
FOREST PRODUCTS HARVEST TAX- Section 321.005 - Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460.
- Section 321.010
- Section 321.011 - Policy.
- Section 321.012 - Public to share cost of suppressing fires caused by public.
- Section 321.015 - Levy of privilege taxes upon harvest of timber for certain purposes; exclusion.
- Section 321.016
- Section 321.017 - Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.
- Section 321.020
- Section 321.025
- Section 321.027
- Section 321.028
- Section 321.030
- Section 321.035 - Determination of moneys available in Oregon Forest Land Protection Fund.
- Section 321.037
- Section 321.040
- Section 321.042
- Section 321.045 - Payment of tax; returns; estimated tax; payment.
- Section 321.050
- Section 321.055
- Section 321.060
- Section 321.065
- Section 321.070
- Section 321.075
- Section 321.080
- Section 321.085
- Section 321.090
- Section 321.092
- Section 321.095
- Section 321.100
- Section 321.105
- Section 321.110
- Section 321.115
- Section 321.120
- Section 321.125
- Section 321.126
- Section 321.130
- Section 321.135
- Section 321.140
- Section 321.145 - Tax revenue credited to suspense account; refunds.
- Section 321.150
- Section 321.152 - Distribution of tax revenue.
- Section 321.155
- Section 321.160
- Section 321.165
- Section 321.170
- Section 321.175
- Section 321.180
- Section 321.185 - Forest Research and Experiment Account; appropriation.
- Section 321.190
- Section 321.195
- Section 321.200
- Section 321.201 - Definition of "forestland" for ORS 321.201 to 321.222.
- Section 321.204 - Legislative findings and declarations.
- Section 321.205
- Section 321.207 - Valuation models; rules.
- Section 321.210 - Proposed specially assessed values; notice; comments; hearing.
- Section 321.213 - Forestland value advisory committee.
- Section 321.215
- Section 321.216 - Certified specially assessed values.
- Section 321.219 - Appeal of certified specially assessed values; notice; effect of decision modifying values; rules.
- Section 321.222 - Jurisdiction of board of property tax appeals.
- Section 321.225
- Section 321.255
- Section 321.257 - Definitions for ORS 321.257 to 321.390.
- Section 321.259 - Legislative findings.
- Section 321.260
- Section 321.262 - Purposes.
- Section 321.265
- Section 321.267 - Lands not eligible for special assessment.
- Section 321.270
- Section 321.272 - Exemption of timber from property taxation.
- Section 321.273
- Section 321.274
- Section 321.275
- Section 321.277
- Section 321.279
- Section 321.280
- Section 321.282
- Section 321.284
- Section 321.285
- Section 321.287
- Section 321.290
- Section 321.291
- Section 321.292
- Section 321.295
- Section 321.297
- Section 321.299
- Section 321.300
- Section 321.302
- Section 321.305
- Section 321.307
- Section 321.308
- Section 321.309
- Section 321.310
- Section 321.311
- Section 321.312
- Section 321.315
- Section 321.317
- Section 321.320
- Section 321.322
- Section 321.325
- Section 321.327
- Section 321.330
- Section 321.332
- Section 321.335
- Section 321.337
- Section 321.340
- Section 321.342
- Section 321.344
- Section 321.345
- Section 321.346
- Section 321.347 - Land designations; classifications; certain election by landowners.
- Section 321.348 - Assignment of forestland to land classes; change in class.
- Section 321.349 - Valuation of certain forestland at farm use value.
- Section 321.350
- Section 321.351
- Section 321.352
- Section 321.353
- Section 321.354 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
- Section 321.355
- Section 321.356
- Section 321.357
- Section 321.358 - Application for designation as forestland; special filing date for change in highest and best use; contents; approval.
- Section 321.359 - Removal of designation; appeal from reassessment or denial; requalification.
- Section 321.360
- Section 321.361
- Section 321.362 - Notation of forestland on tax roll for potential additional tax liability.
- Section 321.363
- Section 321.364
- Section 321.365
- Section 321.366 - Date on which removal of forestland designation is effective; notice of removal.
- Section 321.367 - Forestland management; effect of failure to manage forestland in accordance with management plan; rules.
- Section 321.372
- Section 321.375
- Section 321.377
- Section 321.379
- Section 321.381
- Section 321.390 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
- Section 321.405
- Section 321.408
- Section 321.410
- Section 321.415
- Section 321.420
- Section 321.421
- Section 321.425
- Section 321.426
- Section 321.430
- Section 321.432
- Section 321.434
- Section 321.435
- Section 321.440
- Section 321.445
- Section 321.450
- Section 321.455
- Section 321.460
- Section 321.465
- Section 321.470
- Section 321.475
- Section 321.480
- Section 321.485
- Section 321.487
- Section 321.490
- Section 321.495
- Section 321.500
- Section 321.505
- Section 321.510
- Section 321.515
- Section 321.520
- Section 321.525
- Section 321.530
- Section 321.550 - Notice of intent to harvest; rules; effect of failure to file notice.
- Section 321.560 - Audit of returns; interest and penalties upon failure to file return or pay tax.
- Section 321.570 - Warrant for collection of delinquent taxes.
- Section 321.580 - Effect of failure or refusal to make return.
- Section 321.590
- Section 321.600 - Tax as debt; collection; limitation.
- Section 321.605
- Section 321.609 - Enforcement of certain statutes by department; rules.
- Section 321.610
- Section 321.615
- Section 321.617
- Section 321.618
- Section 321.619
- Section 321.620
- Section 321.621
- Section 321.622
- Section 321.625
- Section 321.630
- Section 321.635
- Section 321.640
- Section 321.645
- Section 321.650
- Section 321.655
- Section 321.660
- Section 321.665
- Section 321.670
- Section 321.675
- Section 321.680
- Section 321.682 - Confidentiality of reports, returns and appraisal data.
- Section 321.684 - Authority of department to make certain disclosures.
- Section 321.686 - Penalty for violation of ORS 321.682.
- Section 321.700 - Definitions for ORS 321.700 to 321.754.
- Section 321.703 - Legislative findings and declarations.
- Section 321.705
- Section 321.706 - Application for small tract forestland qualification; contents; filing deadlines; review; appeal.
- Section 321.709 - Small tract forestland qualification requirements.
- Section 321.710
- Section 321.712 - Circumstances under which notification is required; disqualification for failure to notify.
- Section 321.715
- Section 321.716 - Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland.
- Section 321.719 - Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee.
- Section 321.720
- Section 321.721
- Section 321.722 - Valuation.
- Section 321.725
- Section 321.726 - Severance tax upon harvest from small tract forestland.
- Section 321.727
- Section 321.730
- Section 321.731
- Section 321.732
- Section 321.733 - Severance tax returns.
- Section 321.735
- Section 321.737
- Section 321.740
- Section 321.741 - Due dates for severance tax return and payment.
- Section 321.745
- Section 321.746 - Severance tax revenues.
- Section 321.747
- Section 321.750
- Section 321.751 - Western Oregon Timber Severance Tax Fund; revenue distribution.
- Section 321.754 - Eastern Oregon Timber Severance Tax Fund; revenue distribution.
- Section 321.755
- Section 321.760
- Section 321.761
- Section 321.763
- Section 321.765
- Section 321.770
- Section 321.795
- Section 321.805 - Definitions for ORS 321.805 to 321.855.
- Section 321.808 - Purposes.
- Section 321.810
- Section 321.811
- Section 321.812
- Section 321.814
- Section 321.815
- Section 321.816
- Section 321.817 - Legislative findings.
- Section 321.820
- Section 321.821
- Section 321.822
- Section 321.823
- Section 321.824 - Lands not eligible for special assessment.
- Section 321.825
- Section 321.829 - Exemption of timber from property taxation.
- Section 321.830
- Section 321.833 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
- Section 321.836
- Section 321.839 - Application for forestland designation; special filing date for change in highest and best use; contents; approval.
- Section 321.842 - Removal of forestland designation; appeal; requalification.
- Section 321.845 - Disqualification of land no longer forestland to occur only if assessor mails notice before August 15.
- Section 321.848 - Disqualification.
- Section 321.855 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
- Section 321.950
- Section 321.955
- Section 321.960
- Section 321.970
- Section 321.990
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
