Oregon § 321.824 Lands not eligible for special assessment

Oregon Statutes

§ 321.824 — Lands not eligible for special assessment

Oregon § 321.824

Vol.8

Title 29Revenue and Taxation

Ch. 321Timber and Forestland Taxation

This text of Oregon § 321.824 (Lands not eligible for special assessment) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 321.824 (2026).

Text

(1)Lands assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674 or 308.805 to 308.820 may not be assessed under ORS 321.805 to 321.855.

(2)Land used exclusively for growing cultured Christmas trees may not be assessed under ORS 321.805 to 321.855.

(3)Land that is used to grow hardwood timber, including but not limited to hybrid cottonwood, may not be assessed under ORS 321.805 to 321.855 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 i

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(1) Lands assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674 or 308.805 to 308.820 may not be assessed under ORS 321.805 to 321.855.
(2) Land used exclusively for growing cultured Christmas trees may not be assessed under ORS 321.805 to 321.855.
(3) Land that is used to grow hardwood timber, including but not limited to hybrid cottonwood, may not be assessed under ORS 321.805 to 321.855 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) Nothing contained in ORS 321.805 to 321.855 shall prevent:
(a) The collection of ad valorem property taxes that became a lien against timber prior to July 1, 1962.
(b) The collection of taxes, charges or assessments made pursuant to law for protection.
(c) The collection of taxes levied under the provisions of ORS 321.005 to 321.185 and 321.560 to 321.600.