321.257
Definitions for ORS 321.257 to 321.390. As used in ORS 321.257 to 321.390, unless the context
requires otherwise:
(1) “Department”
means the Department of Revenue.
(2) “Forestland”
means land in western Oregon that is being held or used for the predominant
purpose of growing and harvesting trees of a marketable species and has been
designated as forestland or land in western Oregon, the highest and best use of
which is the growing and harvesting of such trees. Trees of a marketable
species may vary in different areas in western Oregon and may change as the
utilization of forest trees changes. The size, age, location, quality and
condition of trees do not necessarily determine marketable species. Forestland
often contains isolated openings which because of rock outcrops, river wash,
swamps, chemical conditions of the soil, brush and other like conditions
prevent adequate stocking of such openings for the production of trees of a
marketable species. If the openings in their natural state are necessary to
hold the surrounding forestland in forest use through sound management
practices, the openings are deemed forestland. Forestland does not include
buildings, structures, machinery, equipment or fixtures erected upon, under or
above the soil. Forestland includes roads described in ORS 308.236.
(3) “Land class”
or “land classes” means one of the eight classifications of forestland, used
for assessment purposes by the department, based upon State Tax Commission
Valuation Division Supplements published in 1967, and identified in ORS
321.210.
(4) “State
Forester” means the State Forester or the authorized representative of the
State Forester.
(5) “Sustained
yield management” means the growing and harvesting of timber crops on a
continuous basis on land that is primarily dedicated to timber production.
(6) “Taxing
district” or “district” means each county, city, school district and other
corporation vested with the power to levy property taxes in western Oregon.
(7) “Timber”
means all logs which can be measured in board feet and other forest products as
determined by department rule.
(8) “Western
Oregon” means that portion of the state lying west of a line beginning at the
intersection of the northern boundary of the State of Oregon and the western
boundary of Wasco County, thence southerly along the western boundaries of the
counties of Wasco, Jefferson, Deschutes and Klamath to the southern boundary of
the State of Oregon. [1977 c.892 §1; 1983 c.539 §2; 1985 c.759 §18; 1989 c.1083
§1; 1993 c.653 §6; 1993 c.801 §1; 1999 c.1078 §12; 2003 c.621 §1]
Notes of Decisions
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
· cites it 2× “The whole thrust of ORS 321.257 to 321.381, however, is to impose an ad valorem property tax on land and a privilege tax on timber harvested from the land.”
Marchel v. Dep't of Revenue, 9 Or. Tax 317 (Or. T.C. 1983).
· cites it 4× “The plaintiffs contend that ORS 321.257(2) (b) which defines “forest land” as land in Western Oregon “the highest and best use of which is the growing and harvesting of * * * trees * * *” is self-executing.”
Found. of Human Understanding v. Dep't of Revenue, 722 P.2d 1 (Or. 1986).
· cites it 2× “If the intent is to subsequently harvest trees thereon of a marketable species, that purpose would be incompatible with the exemption granted herein for the charitable use of the advancement of religion.”
Angel v. Dept. of Rev., 21 Or. Tax 444 (Or. T.C. 2014).
· cites it 2× “” ORS 321.257(2).3 In other words, there are two ways for land in western Oregon to be “forestland” for purposes of special assessment: (a) it can be designated as forestland and held with the predominant use of growing trees for commercial timber harvest; or (b) it can be land…”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
“ORS 321.257(2), (9). However, eastern Oregon applicants must state whether they are implementing a forest management plan, ORS 321.”
Patton v. Dep't of Revenue, 18 Or. Tax 256 (Or. T.C. 2005).
“13 The statement of intent is in ORS 321.272(3) (2001), which provides, “The tax imposed by subsection (2) [“[flor the privilege of harvesting timber from privately owned land in western Oregon a tax is imposed as provided in ORS 321.”
Frank Lumber Co. v. State, 601 P.2d 765 (Or. 1979).
· cites it 3× “The Department of Revenue issued to plaintiff a subpoena and order to produce certain documents regarding timber purchases which the Department required in order to administer the Western Oregon Forest Land and Severance Tax Act, ORS 321.257 to 321.372. The plaintiff refused to…”
Thomas Creek Lumber & Log Co. v. Dep't of Revenue, 178 P.3d 217 (Or. 2008).
“This appeal from a decision of the Oregon Tax Court presents the question whether the Department of Revenue (department) may assess a penalty interest rate on deficiencies for taxes owed under the Western Oregon Forestland and Privilege Tax, ORS 321.257 to 321.390, 1 and the…”
Rosalie Ridge LLC v. Dept. of Rev., 21 Or. Tax 434 (Or. T.C. 2014).
· cites it 4× “The county argued that the objective circumstances showed that in the tax year at issue taxpayer did not predominantly hold the subject property for use as “forestland” as defined by ORS 321.257. Following trial, the court found that determining taxpayer’s predominant purpose…”
Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000).
· cites it 2× “” ORS 321.257(3). There are two kinds of forestland: (1) designated forestland, and (2) land, the highest and best use of which is growing and harvesting trees.”
Frank Lumber Co. v. Dept. of Rev., 7 Or. Tax 555 (Or. T.C. 1978).
· cites it 3× “Plaintiff is subject to ORS 321.257 to 321.372, known as the Western Oregon Forest Land and Severance Tax Act, created by Or Laws 1977, ch 892.”
Mt. Sexton Props., Inc. v. Dep't of Revenue, 760 P.2d 1320 (Or. 1988).
“The second bill, HB 3274 (Or Laws 1977, ch 892, codified at ORS 321.257 to 321.372), repealed the first version, but adopted most of the special appeal provisions.”
— Or. Rev. Stat. § 321.257(2) — 31 cases
Angel v. Dept. of Rev., 21 Or. Tax 444 (Or. T.C. 2014).
“” ORS 321.257(2).3 In other words, there are two ways for land in western Oregon to be “forestland” for purposes of special assessment: (a) it can be designated as forestland and held with the predominant use of growing trees for commercial timber harvest; or (b) it can be land…”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
“ORS 321.257(2), (9). However, eastern Oregon applicants must state whether they are implementing a forest management plan, ORS 321.”
Marchel v. Dep't of Revenue, 9 Or. Tax 317 (Or. T.C. 1983).
“The plaintiffs contend that ORS 321.257(2) (b) which defines “forest land” as land in Western Oregon “the highest and best use of which is the growing and harvesting of * * * trees * * *” is self-executing.”
Found. of Human Understanding v. Dep't of Revenue, 722 P.2d 1 (Or. 1986).
“If the intent is to subsequently harvest trees thereon of a marketable species, that purpose would be incompatible with the exemption granted herein for the charitable use of the advancement of religion.”
— Or. Rev. Stat. § 321.257(2)(a) — 1 case
Marchel v. Dep't of Revenue, 9 Or. Tax 317 (Or. T.C. 1983).
“The plaintiffs contend that ORS 321.257(2) (b) which defines “forest land” as land in Western Oregon “the highest and best use of which is the growing and harvesting of * * * trees * * *” is self-executing.”
— Or. Rev. Stat. § 321.257(3) — 6 cases
Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000).
“” ORS 321.257(3). There are two kinds of forestland: (1) designated forestland, and (2) land, the highest and best use of which is growing and harvesting trees.”
— Or. Rev. Stat. § 321.257(4) — 3 cases
— Or. Rev. Stat. § 321.257(5) — 1 case
Frank Lumber Co. v. Dept. of Rev., 7 Or. Tax 555 (Or. T.C. 1978).
“Plaintiff is subject to ORS 321.257 to 321.372, known as the Western Oregon Forest Land and Severance Tax Act, created by Or Laws 1977, ch 892.”
— Or. Rev. Stat. § 321.257(8) — 1 case
— Or. Rev. Stat. § 321.257(9) — 1 case
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