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Oregon Administrative Rules

Division 321

Or. Admin. R. ch. 150, div. 321

Timber Taxes

Department of Revenue

0010Establishing Legal Taxpayer for FPHT 0020Timber Subject to the Forest Products Harvest Tax: Measurement Standards 0030Estimated Tax Payments for FPHT 0200Forestland Valuation Rule 0210Forestland Classification 0300Redetermination of Forestland Land Classes 0310Requirements to Qualify Certain Forestland for Special Assessment at Farm Use Values Under ORS 308A.092 0320Common Ownership of Forestland for Large Landowners 0330Date of Acquisition 0340Minimum Stocking and Acreage Requirements for Designation as Forestland in Western Oregon 0350Acceptable Uses of Western Oregon Forestland 0360Notification by Assessor of Denial of Application 0500Procedure to Ensure Timber Tax Return Filing 0510Notice of Intent to Harvest 0520Penalty for Failure to Obtain Notification of Operations 0530Prescribed Filing of Timber Harvest Returns 0540Check Scaling at the Point of First Measurement 0550Measuring Harvested Timber 0560Timber Harvest Records 0570Use of Microfilm and Microfiche Records 0580Records Kept by Automated Data Processing 0590Preservation of Records and Their Reproductions 0600Requests for Confidential Information 0610Information Which May Be Furnished 0620Common Ownership of Small Tract Forestlands 0630Establishing the Identity of the Taxpayer for Severance Tax 0640Timber Subject to the Small Tract Forestland Severance Tax 0650Definition of Owner for Small Tract Forestland Purposes 0660Required Signatures for Small Tract Forestland Application 0670Powers Delegated to County Assessor 0680Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial 0690Contiguous Parcels Held in Common Ownership 0700Minimal Stocking and Species Requirements for Small Tract Forestland Assessment 0710Notation on Assessment and Tax Roll 0720Notification to County Assessor by Small Tract Forestland Owner 0730Common Ownership for Sale of Small Tract Forestland 0750Distribution of Severance Tax Receipts for Western Oregon 0760Distribution of Severance Tax Receipts for Eastern Oregon 0770Definition of “Sound Management Practices”0780Common Ownership for Special Assessment of Forestland for Large Landowners 0790Notation on Tax Roll: “Forestland — Potential Additional Tax Liability”0800Date of Acquisition 0810Minimum Stocking and Acreage Requirements for Designation as Forestland in Eastern Oregon 0820Notification by Assessor of Denial of Application