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Oregon Revised Statutes

Or. Rev. Stat. § 321.347 (2026)

Land designations; classifications; certain election by landowners

✓ current as of May 2026
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      321.347 Land designations; classifications; certain election by landowners. For the purposes of ORS 321.257 to 321.390:

      (1) All land in western Oregon valued as forestland for ad valorem property tax purposes on January 1, 1977, shall retain that classification for the purposes of ORS 321.257 to 321.390 unless it is specifically excluded from the provisions thereof or unless it is removed from that classification as provided in ORS 321.359 or is no longer land the highest and best use of which is forestland.

      (2) Land designated as forestland pursuant to ORS 321.605 to 321.680 (1975 Replacement Part) shall retain the original date of such designation.

      (3) Lands classified as reforestation lands as of July 1, 1977, pursuant to ORS 321.255 to 321.360 (1975 Replacement Part) shall be considered to have been designated as forestland from the date of original classification as reforestation lands. Any lands so classified prior to February 1, 1972, shall be presumed to have been designated not earlier than February 1, 1972.

      (4) Pursuant to the election of the owner, as provided in section 45, chapter 892, Oregon Laws 1977, land which, as of January 1, 1977, was designated under the provisions of ORS 321.705 to 321.765 (2001 Edition) shall be considered to have been designated as forestland for the purposes of ORS 321.257 to 321.390 from the date of the original designation under those provisions. Any lands so designated prior to January 1, 1972, shall be presumed to have been designated not earlier than January 1, 1972, for the purposes of additional taxes imposed by ORS 308A.700 to 308A.733. [1977 c.892 §23; 1979 c.553 §10; 1981 c.419 §7; 1991 c.459 §289; 1999 c.19 §5; 1999 c.314 §§68,68a; 2003 c.454 §115; 2003 c.621 §7a]

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1983–2025 · leading case: Marchel v. Dep't of Revenue, 9 Or. Tax 317 (Or. T.C. 1983).
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Marchel v. Dep't of Revenue, 9 Or. Tax 317 (Or. T.C. 1983). “) ORS 321.347(2) provides that “[l]and designated as forest land pursuant to ORS 321.”
Williams v. Columbia Cnty. Assessor (Or. T.C. 2025). “362 “[t]he tax roll shall show the notation ‘Forest Land-Potential Additional Tax Liability’ for each parcel of land designated as forestland by the assessor upon application of the owner or by the application of ORS 321.347(3) or (4).” Plaintiffs have not alleged that the tax…”
— Or. Rev. Stat. § 321.347(2) — 1 case
Marchel v. Dep't of Revenue, 9 Or. Tax 317 (Or. T.C. 1983). “) ORS 321.347(2) provides that “[l]and designated as forest land pursuant to ORS 321.”
— Or. Rev. Stat. § 321.347(3) — 1 case
Williams v. Columbia Cnty. Assessor (Or. T.C. 2025). “362 “[t]he tax roll shall show the notation ‘Forest Land-Potential Additional Tax Liability’ for each parcel of land designated as forestland by the assessor upon application of the owner or by the application of ORS 321.347(3) or (4).” Plaintiffs have not alleged that the tax…”
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