321.267 Lands
not eligible for special assessment.
The following forestland may not be assessed under ORS 321.257 to 321.390:
(1) Forestland
assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674,
308.805 to 308.820 and 308.990.
(2) Except as
provided in ORS 321.347, land that is prepared using intensive cultivation and
tilling and on which all unwanted plant growth is controlled continuously for
the exclusive purpose of growing Christmas trees.
(3) Land used for
the purpose of growing hardwood timber, including but not limited to hybrid
cottonwood, if:
(a) The land is
prepared using intensive cultivation methods and is cleared of competing
vegetation for at least three years after tree planting;
(b) The timber is
of a species marketable as fiber for inclusion in the furnish for manufacturing
paper products;
(c) The timber is
harvested on a rotation cycle within 12 years after planting; and
(d) The land and
timber are subject to intensive agricultural practices such as fertilization,
insect and disease control, cultivation and irrigation.
(4) Small tract
forestland qualified under ORS 321.700 to 321.754 and timber harvested from
small tract forestland qualified under ORS 321.700 to 321.754. [1977 c.892 §3;
1989 c.887 §5; 1991 c.459 §278; 1991 c.714 §10; 1993 c.801 §5; 1997 c.154 §51;
1999 c.19 §1; 1999 c.1078 §17; 2001 c.46 §1; 2001 c.114 §44; 2003 c.454 §§108,110;
2003 c.621 §4a]
321.270 [Formerly 528.030; 1973 c.348 §2;
repealed by 1977 c.892 §51]
Notes of Decisions
Cited in
7
cases, 1994–2012 · leading case:
Cox v. Polk Cnty., 25 P.3d 970 (Or. Ct. App. 2001).
Cox v. Polk Cnty., 25 P.3d 970 (Or. Ct. App. 2001).
· cites it 6× “As to that issue, the county concluded that “pretreated effluent may be used for irrigation as part of a farm use without that irrigation practice being a utility facility.”
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
“Taxpayer stipulated at the hearing on this matter, however, that he did not apply for, or obtain, a certification from the State Forester that the forestland from which the 1999 harvest occurred was qualified under WOSTOT program.”
Wetherell v. Douglas Cnty., 160 P.3d 614 (Or. 2007).
“‘Farm use’ does not include the use of land subject to the provisions of ORS chapter 321, except land used exclusively for growing cultured Christmas trees as defined in subsection (3) of this section or land described in ORS 321.”
Irwin v. Oregon Dep't of Revenue, 15 Or. Tax 24 (Or. T.C. 1999).
· cites it 2× “Consequently, the “exemptions” set forth in ORS 321.267 are not just from the privilege tax, but from the entire statutory scheme.”
Girardet v. Dep't of Revenue, 13 Or. Tax 44 (Or. T.C. 1994).
“It does not include the use of land subject to the provisions of ORS chapter 321, except land used exclusively for growing cultured Christmas trees as defined in subsection (3) of this section or land described in ORS 321.267(l)(e) or 321.415(5). “(b) ‘Current employment’ of…”
Eugene Sand & Gravel v. Lane Cnty., 74 P.3d 1085 (Or. Ct. App. 2003).
“‘Farm use’ does not include the use of land subject to the provisions of ORS chapter 321, except land used exclusively for growing cultured Christmas trees as defined in subsection (3) of this section or land described in ORS 321.267(l)(e) or 321.415(5).” Obviously, those two…”
Phillips v. Lane Cnty. Assessor (Or. T.C. 2012).
“The definition of ―farm use‖ specifically excludes ―the use of land subject to * * * forestland taxation under ORS chapter 321,‖ and the exceptions noted for ORS 321.267(3) and ORS 321.824(3) are inapplicable to this case.”
— Or. Rev. Stat. § 321.267(1) — 1 case
Irwin v. Oregon Dep't of Revenue, 15 Or. Tax 24 (Or. T.C. 1999).
“Consequently, the “exemptions” set forth in ORS 321.267 are not just from the privilege tax, but from the entire statutory scheme.”
— Or. Rev. Stat. § 321.267(1)(e) — 1 case
Cox v. Polk Cnty., 25 P.3d 970 (Or. Ct. App. 2001).
“As to that issue, the county concluded that “pretreated effluent may be used for irrigation as part of a farm use without that irrigation practice being a utility facility.”
— Or. Rev. Stat. § 321.267(3) — 2 cases
Wetherell v. Douglas Cnty., 160 P.3d 614 (Or. 2007).
“‘Farm use’ does not include the use of land subject to the provisions of ORS chapter 321, except land used exclusively for growing cultured Christmas trees as defined in subsection (3) of this section or land described in ORS 321.”
Phillips v. Lane Cnty. Assessor (Or. T.C. 2012).
“The definition of ―farm use‖ specifically excludes ―the use of land subject to * * * forestland taxation under ORS chapter 321,‖ and the exceptions noted for ORS 321.267(3) and ORS 321.824(3) are inapplicable to this case.”
— Or. Rev. Stat. § 321.267(l)(b) — 1 case
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
“Taxpayer stipulated at the hearing on this matter, however, that he did not apply for, or obtain, a certification from the State Forester that the forestland from which the 1999 harvest occurred was qualified under WOSTOT program.”
— Or. Rev. Stat. § 321.267(l)(e) — 3 cases
Cox v. Polk Cnty., 25 P.3d 970 (Or. Ct. App. 2001).
“As to that issue, the county concluded that “pretreated effluent may be used for irrigation as part of a farm use without that irrigation practice being a utility facility.”
Girardet v. Dep't of Revenue, 13 Or. Tax 44 (Or. T.C. 1994).
“It does not include the use of land subject to the provisions of ORS chapter 321, except land used exclusively for growing cultured Christmas trees as defined in subsection (3) of this section or land described in ORS 321.267(l)(e) or 321.415(5). “(b) ‘Current employment’ of…”
Eugene Sand & Gravel v. Lane Cnty., 74 P.3d 1085 (Or. Ct. App. 2003).
“‘Farm use’ does not include the use of land subject to the provisions of ORS chapter 321, except land used exclusively for growing cultured Christmas trees as defined in subsection (3) of this section or land described in ORS 321.267(l)(e) or 321.415(5).” Obviously, those two…”
— Or. Rev. Stat. § 321.267(lXe) — 1 case
Cox v. Polk Cnty., 25 P.3d 970 (Or. Ct. App. 2001).
“As to that issue, the county concluded that “pretreated effluent may be used for irrigation as part of a farm use without that irrigation practice being a utility facility.”
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