(2) All surcharge moneys collected pursuant to this section shall be paid into the Oregon Forest Land Protection Fund.
(3) If an owner of forestland files a forest protection plan with the forester which is approved by the State Board of Forestry under ORS 477.210 (2), the owner shall not be required to pay the surcharge levied under subsection (1) of this section.
(4) Contiguous lots included in a combined lot that is described in ORS 477.295 (3)(a) and whose owner has made application to the forester under ORS 477.295 (4) are considered one lot for purposes of subsection (1) of this section.
(5) As used in this section, a lot or parcel is "improved" if it is indicated as improved in the county assessor’s property classification files or if a manufactured dwelling is sited on the lot or parcel. [1989 c.769 §3; 1991 c.639 §2; 1993 c.430 §1; 2003 c.685 §§1,6; 2005 c.802 §7; 2007 c.779 §2]
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