to that part of the State situated east of the 

 Cascade Mountains. Forest land remains sub- 

 ject to the general property tax; a yield (sever- 

 ance) tax is substituted for the property tax on 

 timber. In addition to the Acts just mentioned, 

 two optional provisions are available to forest 

 owners of the State. 2 



The State Tax Commission has responsibility 

 for inventorying and appraising timber and 

 timberland subject to the property tax in west- 

 ern Oregon. In this connection the Valuation 

 Division of the Commission has developed tech- 

 niques in using electronic computers. Leader- 

 ship by the State in the administration of the 

 property tax as it relates to forest land and 

 timber, together with detailed requirements of 

 special forest tax laws, have lessened the need 

 for State guides to local assessors. Excerpts 

 from the "Ad Valorem Property Tax Regula- 

 tions" issued periodically by the State Tax Com- 

 mission follow. 



Article 21605. (Relates to Western Oregon 

 Ad Valorem Tax) . 



A. "Forest Land Definitions: 



1. "Forest land" is defined as land which 

 either bears forest growth or is being 

 held or used for forest production, and 

 is the land alone. Such land is rural land 

 which by the nature of its topography, 

 soil quality, productivity, cover, and 

 current and recent use is suited for for- 

 est growth. 



For purposes of this definition "rural 

 land" is defined as land in the country 

 as differing from urban lands in cities, 

 towns, or communities. 



2. "Forest land is the land alone" is de- 

 fined as the sail and the total natural 

 and cultural environment within which 

 forest production takes place, but ex- 

 cluding the forest growth. 



3. "Forest land is the land alone" excludes 

 the following : 



a. All woody plants or trees occupying 

 the soil. 



b. All improvements except the contri- 

 bution to value of the land by roads, 

 and all buildings, structures, ma- 

 chinery, equipment or fixtures erected 

 upon, under, above or affixed thereto." 



Article 21620. (Relates to the Western Ore- 

 gon Ad Valorem Tax) . 



2 The Forest Fee and Yield Tax adopted in 1929 

 (ORS 321.255). The Western Oregon Small Tract Op- 

 tional Tax adopted in 1961 (ORS 321.705). For pro- 

 visions of special forest tax legislation see State For- 

 est Tax Law Digest mentioned in preface of this 

 compilation. 



A. Definitions: 



1. "Area involved" is defined as the area 

 of forest land within one ownership 

 where the ownership is the contiguous 

 land owned by the same person or per- 

 sons. 



2. "Primary use" as forest land is defined 

 as that use which is a dominant and 

 bona fide engagement in the produc- 

 tion of commercial forest products from 

 the area, or that use which is a prin- 

 cipal activity in the commercial produc- 

 tion of forest growth. 



Examples of exclusions: 



a. A forested area occupied by a trailer 

 court would not have its primary use 

 as forest land. 



b. A forested area which provides un- 

 restricted grazing for domestic ani- 

 mals and where such grazing is obvi- 

 ously being conducted at the expense 

 of forest production would not have 

 its primary use as forest land. 



c. A forested area along or bordering 

 streams, lakes, roads, or recreation 

 areas which has been subdivided or 

 platted presently is being used for 

 other than the production of commer- 

 cial forest crops. 



B. Criteria: 



1. In making a determination of whether 

 the "area involved" is being "primarily 

 used" as "forest land," consideration 

 should be given but not limited to the 

 following criteria: 



a. Whether the land has been subdivided 

 or a plat has been filed under ORS 

 92.100. 



b. Whether the land would be subject to 

 the requirements of the Oregon For- 

 est Conservation Act (ORS Chapter 

 527). 



c. Whether it is classified as "timber- 

 land" under subsection (17) ORS 

 477.001. 



d. The present uses of the land. 



e. The acres of forest growth in the 

 ownership. 



f . The other uses of the ownership. 



g. Whether there is a forest manage- 

 ment plan for the area involved and 

 whether it is being implemented. 



h. Whether the area involved is being 



used for grazing, 

 i. Date of acquisition and purchase 



price, 

 j. Business activity of owner on and 



off the subject property. 



67 



