321.358
Application for designation as forestland; special filing date for change in
highest and best use; contents; approval. (1) An owner of land desiring that it be designated
as forestland shall make application to the county assessor on or before April
1 of the assessment year for which special assessment as forestland is first
desired, and the owner may also do so within 30 days of receipt of notice of
its assessment as omitted property.
(2)
Notwithstanding subsection (1) of this section, an owner of land may apply to
the county assessor by December 15 to have the land designated as forestland
for the assessment year if:
(a) For the prior
assessment year the land had been forestland by reason of the land being
highest and best use forestland; and
(b) For the
current assessment year the land is being assessed at a value reflecting a use
other than highest and best use forestland.
(3) The
application shall be made upon forms prepared by the Department of Revenue and
supplied by the county assessor, and shall include the following:
(a) A description
of all land the applicant desires to be designated as forestland.
(b) Date of
acquisition.
(c) Whether the
land is being held or used for the predominant purpose of growing and
harvesting trees of marketable species.
(d) Whether there
is a forest management plan for it.
(e) If so,
whether the plan is being implemented, and the nature and extent of
implementation.
(f) Whether the
land is used for grazing.
(g) Whether the
land has been platted under ORS chapter 92.
(h) Whether the
land is timberland subject to ORS chapter 477, and if it is not, the reasons
therefor.
(i) Whether the
land, or any of it, is subject to a lease or option which permits it to be used
for any purpose other than the growing and harvesting of trees.
(j) A summary of
past experience and activity of the applicant in growing and harvesting trees.
(k) A summary of
current and continuing activity of the applicant in growing and harvesting
trees.
(L) A statement
that the applicant is aware of the potential tax liability involved when the
land ceases to be designated as forestland.
(m) An
affirmation that the statements contained in the application are true.
(4) The county
assessor shall approve an application for forestland designation if the
assessor finds that the land is properly classifiable as forestland. The county
assessor shall not find land properly classifiable as forestland if:
(a) The
application states the land is not being held or used for the predominant
purpose of growing and harvesting trees of marketable species; or
(b) Subject to
the provisions of ORS 321.257, the land does not substantially meet minimum
stocking or acreage requirements under rules adopted by the department.
Otherwise, the determination whether the land is properly classifiable as
forestland shall be made with due regard to all relevant evidence and without
any one or more items of evidence necessarily being determinative.
(5) The
application shall be deemed to have been approved unless, within three months
of the date such application was delivered to the assessor or prior to August
15, whichever is later, the assessor shall notify the applicant in writing of
the extent to which the application is denied. [Formerly 321.618; 1981 c.804 §93;
1983 c.462 §5; 1983 c.657 §2; 1989 c.1083 §9; 1991 c.459 §293; 1997 c.541 §§392,392a;
1999 c.314 §92; 1999 c.1078 §74; 2003 c.621 §17]
Notes of Decisions
Marchel v. Dep't of Revenue, 9 Or. Tax 317 (Or. T.C. 1983).
· cites it 3× “ORS 321.358 requires that an owner of land desiring that it be designated as forest land must make application to the county assessor on or before April 1.”
Kalishman v. Dep't of Revenue, 8 Or. Tax 440 (Or. T.C. 1980).
· cites it 2× “The Western Oregon Forest Land and Severance Tax Act, ORS 321.358, relating to applications for designations as forest land, also requires that an application be made to the county assessor and takes note of the platting factor: "(2) The application shall be made upon forms…”
Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000).
“ORS 321.358. Designated forestland is specially assessed at less than its real market value.”
Angel II v. Dept. of Rev., 22 Or. Tax 106 (Or. T.C. 2015).
“Actions, in this case many years before the year in question, are simply no sup- port for a later decision, at least where, as here, no continu- ous factual stream is shown to connect the earlier actions of an earlier year to the year of the assessor’s actions. Second, the…”
Prahar v. Dep't of Revenue, 13 Or. Tax 232 (Or. T.C. 1995).
“ORS 321.358. Once designated, the land continues to be assessed as forestland until it is disqualified under one of the conditions in ORS 321.”
1000 Friends v. Land Conservation & Dev. Comm'n, 912 P.2d 919 (Or. Ct. App. 1996).
· cites it 2× “Under ORS 321.358, a county assessor must find land is held or used ‘for the predominant purpose of growing and harvesting trees of marketable species.”
Triplett v. Columbia Cnty. Assessor (Or. T.C. 2025).
· cites it 5× “For land to be “designated” as forestland, an application must be made “to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired * * *.”
Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016).
· cites it 3× “Next, the court considers relevant context, including the Western Oregon forestland statutes and regulations, and the small tract forestland statutes and regulations. None of the Western Oregon forestland statutes or administrative rules requires that ownership be recorded with…”
Kincaid v. Jackson Cnty. Assessor (Or. T.C. 2013).
· cites it 5× “390 based upon the assessor's approval of an application filed by the landowner as provided in ORS 321.358. Under Oregon law, “[a]n owner of land desiring that it be designated as forestland shall make application to the county assessor * * *.”
Irwin v. Oregon Dep't of Revenue, 15 Or. Tax 24 (Or. T.C. 1999).
“ORS 321.358. The assessor will not designate land as forestland unless it is held or used for the predominant purpose of growing and harvesting trees of a marketable species.”
Phillips v. Lane Cnty. Assessor (Or. T.C. 2012).
· cites it 2× “390 based upon the assessor’s approval of an application filed by the landowner as provided in ORS 321.358. Subsection (4) of that statute provides that the ―assessor shall approve an application for forestland designation if the assessor finds that the land is properly…”
— Or. Rev. Stat. § 321.358(1) — 4 cases
Marchel v. Dep't of Revenue, 9 Or. Tax 317 (Or. T.C. 1983).
“ORS 321.358 requires that an owner of land desiring that it be designated as forest land must make application to the county assessor on or before April 1.”
Triplett v. Columbia Cnty. Assessor (Or. T.C. 2025).
“For land to be “designated” as forestland, an application must be made “to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired * * *.”
Kincaid v. Jackson Cnty. Assessor (Or. T.C. 2013).
“390 based upon the assessor's approval of an application filed by the landowner as provided in ORS 321.358. Under Oregon law, “[a]n owner of land desiring that it be designated as forestland shall make application to the county assessor * * *.”
— Or. Rev. Stat. § 321.358(2) — 1 case
— Or. Rev. Stat. § 321.358(2)(c) — 1 case
— Or. Rev. Stat. § 321.358(4) — 1 case
Triplett v. Columbia Cnty. Assessor (Or. T.C. 2025).
“For land to be “designated” as forestland, an application must be made “to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired * * *.”
— Or. Rev. Stat. § 321.358(4)(b) — 4 cases
Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016).
“Next, the court considers relevant context, including the Western Oregon forestland statutes and regulations, and the small tract forestland statutes and regulations. None of the Western Oregon forestland statutes or administrative rules requires that ownership be recorded with…”
Triplett v. Columbia Cnty. Assessor (Or. T.C. 2025).
“For land to be “designated” as forestland, an application must be made “to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired * * *.”
Phillips v. Lane Cnty. Assessor (Or. T.C. 2012).
“390 based upon the assessor’s approval of an application filed by the landowner as provided in ORS 321.358. Subsection (4) of that statute provides that the ―assessor shall approve an application for forestland designation if the assessor finds that the land is properly…”
Kincaid v. Jackson Cnty. Assessor (Or. T.C. 2013).
“390 based upon the assessor's approval of an application filed by the landowner as provided in ORS 321.358. Under Oregon law, “[a]n owner of land desiring that it be designated as forestland shall make application to the county assessor * * *.”
— Or. Rev. Stat. § 321.358(5) — 1 case
Triplett v. Columbia Cnty. Assessor (Or. T.C. 2025).
“For land to be “designated” as forestland, an application must be made “to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired * * *.”
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