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U.S. State Codes
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Oregon
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Volume : 08 - Revenue and T...
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Chapter 321 - Timber and Forestland Taxation
Chapter 321 - Timber and Forestland Taxation
Section 321.005 - Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460.
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 321.017 - Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund.
Section 321.035 - Determination of moneys available in Oregon Forest Land Protection Fund.
Section 321.045 - Payment of tax; returns; estimated tax; payment.
Section 321.055
Section 321.075
Section 321.092
Section 321.095
Section 321.105
Section 321.135
Section 321.145 - Tax revenue credited to suspense account; refunds.
Section 321.152 - Distribution of tax revenue.
Section 321.185 - Forest Research and Experiment Account; appropriation.
Section 321.201 - Definition of "forestland" for ORS 321.201 to 321.222.
Section 321.204 - Legislative findings and declarations.
Section 321.207 - Valuation models; rules.
Section 321.210 - Proposed specially assessed values; notice; comments; hearing.
Section 321.213 - Forestland value advisory committee.
Section 321.216 - 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 321.257 - Definitions for ORS 321.257 to 321.390.
Section 321.259 - Legislative findings.
Section 321.262 - Purposes.
Section 321.267 - Lands not eligible for special assessment.
Section 321.272 - Exemption of timber from property taxation.
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 321.354 - Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners.
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 321.362 - Notation of forestland on tax roll for potential additional tax liability.
Section 321.366 - Date on which disqualification of forestland is effective; timely notice of disqualification required.
Section 321.367 - Forestland management; effect of failure to manage forestland in accordance with management plan; rules.
Section 321.390 - Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land.
Section 321.408
Section 321.410
Section 321.415
Section 321.420
Section 321.550 - Notice of intent to harvest; rules; effect of failure to file notice; penalty.
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 321.600 - Tax as debt; collection; limitation.
Section 321.609 - Enforcement of certain statutes by department; rules.
Section 321.618
Section 321.619
Section 321.620
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 321.706 - Application for small tract forestland qualification; contents; filing deadlines; review; appeal.
Section 321.709 - Small tract forestland qualification requirements.
Section 321.712 - Circumstances under which notification is required; disqualification for failure to notify.
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 321.722 - Valuation.
Section 321.726 - Severance tax upon harvest from small tract forestland.
Section 321.733 - Severance tax returns.
Section 321.741 - Due dates for severance tax return and payment.
Section 321.746 - Severance tax revenues.
Section 321.751 - Western Oregon Timber Severance Tax Fund; revenue distribution.
Section 321.754 - Eastern Oregon Timber Severance Tax Fund; revenue distribution.
Section 321.795
Section 321.805 - Definitions for ORS 321.805 to 321.855.
Section 321.808 - Purposes.
Section 321.812
Section 321.814
Section 321.815
Section 321.817 - Legislative findings.
Section 321.820
Section 321.822
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 321.839 - 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 - Date on which disqualification of forestland is effective; timely notice of disqualification required.
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 321.991 - Penalty.