OAR 150-321-0690
Contiguous Parcels Held in Common Ownership
The following examples illustrate when contiguous parcels under common ownership must be included in an application for small tract forestland assessment as required by ORS 321.709(1)(b). For purposes of this rule, all parcels are designated forestland or highest and best use forestland.
# (1)
(1) Example 1: Parcel # 1 is owned by three individuals, Bob, John and Greg. Parcel # 2 is contiguous to Parcel # 1 and is owned by husband and wife (Bob and Julie). Parcel # 3 is contiguous to Parcel # 2 and is owned by Julie. Parcels # 1 and # 3 are not contiguous.
(a) Parcel # 1 is the subject of an application for small tract forestland. Parcel # 2 must be included in the application as a contiguous parcel, since Bob has an ownership interest as an individual in both parcels. Parcel # 3 is not required to be included in the application, since Julie does not have an ownership interest as an individual in Parcel # 1.
(b) Parcel # 2 is the subject of an application for small tract forestland. Parcel # 1 must be included in the application as a contiguous parcel, since Bob has an ownership interest as an individual in Parcels # 1 and # 2. Parcel # 3 must also be included in the application as a contiguous parcel, since Julie has an ownership interest as an individual in Parcels # 2 and # 3.
(c) Parcel # 3 is the subject of an application for small tract forestland. Parcel # 2 must be included in the application as a contiguous parcel, since Julie has an ownership interest as an individual in Parcels # 2 and # 3. Parcel # 1 is not required to be included in the application, since Julie does not have an ownership interest as an individual in Parcel # 1.
# (2)
(2) Example 2: Parcel # 4 is owned by a partnership, 3 J's Partnership. The three partners, Bob, John and Greg, each have a 1/3 ownership interest. Parcel # 5 is contiguous to Parcel # 4 and is owned by husband and wife (Bob and Julie). Parcel # 6 is contiguous to Parcel # 5 and is owned by Bob. Parcels # 6 and # 4 are not contiguous.
(a) Parcel # 4 is the subject of an application for small tract forestland. Parcels # 5 and # 6 are not required to be included in the application, since Bob does not own a majority interest in 3 J's Partnership.
(b) Parcel # 5 is the subject of an application for small tract forestland. Parcel # 6 must be included in the application as a contiguous parcel, since Bob has an ownership interest as an individual in Parcels # 5 and # 6. Parcel # 4 is not required to be included in the application, since Bob does not own a majority interest in 3 J's Partnership.
(c) Parcel # 6 is the subject of an application for small tract forestland. Parcel # 5 must be included in the application as a contiguous parcel, since Bob has an ownership interest as an individual in Parcels # 5 and # 6. Parcel # 4 is not required to be included in the application, since Bob does not own a majority interest in 3 J's Partnership.
# (3)
(3) Example 3: Parcel # 7 is owned by a corporation, Bob and Julie Inc. Bob has a 60 percent interest in the corporation. Parcel # 8 is contiguous to Parcel # 7 and is owned by a partnership, 3 J's Partnership. Bob has a 2/3 ownership interest in the partnership. John and Greg each have a 1/6 interest. Parcel # 9 is contiguous to Parcel # 8 and is owned by 2 J's LLC. Bob and Julie each have a 50 percent interest in the LLC. Parcels # 9 and # 7 are not contiguous.
(a) Parcel # 7 is the subject of an application for small tract forestland. Parcel # 8 must be included in the application as a contiguous parcel, since Bob owns a majority interest in both Bob and Julie Inc. and 3 J's Partnership. Parcel # 9 is not required to be included in the application, since Bob does not own a majority interest in 2 J's LLC.
(b) Parcel # 8 is the subject of an application for small tract forestland. Parcel # 7 must be included in the application as a contiguous parcel, since Bob owns a majority interest in both Bob and Julie Inc. and 3 J's Partnership. Parcel # 9 is not required to be included in the application, since Bob does not own a majority interest in 2 J's LLC.
(c) Parcel # 9 is the subject of an application for small tract forestland. Parcels # 7 and # 8 are not required to be included in the application, since Bob does not own a majority interest in 2 J's LLC. If Bob owned a majority interest in 2 J's LLC, Parcel # 8 and Parcel # 7 would be deemed held in common ownership and contiguous because Bob would have owned a majority interest in all three parcels.
Amendment history
Renumbered from 150-321.709(1)(b), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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…
- 150-321-0790 · Notation on Tax Roll: “Forestland — Potential Additional…
- 150-321-0800 · Date of Acquisition
- 150-321-0810 · Minimum Stocking and Acreage Requirements for…
- 150-321-0820 · Notification by Assessor of Denial of Application