OAR 150-321-0510
Notice of Intent to Harvest
# (1)
(1) The owner of timber before it is cut, severed or removed, is required to give notice of intent to harvest.
# (2)
(2) Notice is given to the Oregon State Department of Forestry which then issues a "Notification of Operations" — commonly called a "logging permit."
# (3)
(3) Whenever title to timber is transferred to a new owner prior to being cut, severed or removed, the new owner is required to give notice of intent to harvest.
Example 1: Landowner "A" logs timber on the owner's property and decks the logs at roadside. Trucker "B" buys "A"s logs for $10,000 then hauls and sells the logs to a mill.
"B" acquired the title to logs still on "A"s property prior to removal, therefore "B" must give notice of intent to harvest.
Example 2: Owner "A" sells standing timber to "B" on a recovery basis. "B" agrees to pay "A" $125/Net MBF for all timber removed. In the contract for the sale of the timber "A" agrees to pay any tax due as the result of the harvest.
"B" acquired title to the timber and must give notice of intent to harvest before cutting, severing or removing the timber. The fact that "A" agreed to pay the taxes has no bearing on who must give notice.
# (4)
(4) Once made, the notification expires on the last day of December in the year taken. Any continuation of harvest in a new calendar year requires renewal of the notification.
Amendment history
Renumbered from 150-321.550(1), REV 70-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-321-0010 · Establishing Legal Taxpayer for FPHT
- 150-321-0020 · Timber Subject to the Forest Products Harvest Tax:…
- 150-321-0030 · Estimated Tax Payments for FPHT
- 150-321-0200 · Forestland Valuation Rule
- 150-321-0210 · Forestland Classification
- 150-321-0300 · Redetermination of Forestland Land Classes
- 150-321-0310 · Requirements to Qualify Certain Forestland for Special…
- 150-321-0320 · Common Ownership of Forestland for Large Landowners
- 150-321-0330 · Date of Acquisition
- 150-321-0340 · Minimum Stocking and Acreage Requirements for…
- 150-321-0350 · Acceptable Uses of Western Oregon Forestland
- 150-321-0360 · Notification by Assessor of Denial of Application
- 150-321-0500 · Procedure to Ensure Timber Tax Return Filing
- 150-321-0510 · Notice of Intent to Harvest
- 150-321-0520 · Penalty for Failure to Obtain Notification of Operations
- 150-321-0530 · Prescribed Filing of Timber Harvest Returns
- 150-321-0540 · Check Scaling at the Point of First Measurement
- 150-321-0550 · Measuring Harvested Timber
- 150-321-0560 · Timber Harvest Records
- 150-321-0570 · Use of Microfilm and Microfiche Records
- 150-321-0580 · Records Kept by Automated Data Processing
- 150-321-0590 · Preservation of Records and Their Reproductions
- 150-321-0600 · Requests for Confidential Information
- 150-321-0610 · Information Which May Be Furnished
- 150-321-0620 · Common Ownership of Small Tract Forestlands
- 150-321-0630 · Establishing the Identity of the Taxpayer for Severance…
- 150-321-0640 · Timber Subject to the Small Tract Forestland Severance…
- 150-321-0650 · Definition of Owner for Small Tract Forestland Purposes
- 150-321-0660 · Required Signatures for Small Tract Forestland…
- 150-321-0670 · Powers Delegated to County Assessor
- 150-321-0680 · Definition of Taxpayer for Appeal of Small Tract…
- 150-321-0690 · Contiguous Parcels Held in Common Ownership
- 150-321-0700 · Minimal Stocking and Species Requirements for Small…
- 150-321-0710 · Notation on Assessment and Tax Roll
- 150-321-0720 · Notification to County Assessor by Small Tract…
- 150-321-0730 · Common Ownership for Sale of Small Tract Forestland
- 150-321-0750 · Distribution of Severance Tax Receipts for Western Oregon
- 150-321-0760 · Distribution of Severance Tax Receipts for Eastern Oregon
- 150-321-0770 · Definition of “Sound Management Practices”
- 150-321-0780 · Common Ownership for Special Assessment of Forestland…