OAR 150-321-0700
Minimal Stocking and Species Requirements for Small Tract Forestland Assessment
# (1)
(1) To qualify, the land must have growing upon it at least the number of established trees per acre according to OAR 629-610-0020(4)–(8) established by the state forester. Also, for the land to qualify, the established trees must be of a marketable species acceptable to the state forester as established in OAR 629-610-0050.
# (2)
(2) If the land does not meet the minimum requirements of subsection (1), the owner must present to the assessor a written plan for establishing trees to meet the minimum requirements for stocking. The plan must contain and meet the following requirements:
(a) A description of the area that shows the location, number of acres, ground cover, present stocking, steepness of slope, and direction slope faces.
(b) A list of needed site preparation requirements prior to planting. An example would be brush or grass removal, rodent eradication, disease and insect problems, slash disposal, protection from grazing or browsing animals, and tillage of soil.
(c) Planting information that lists the species to be planted, time of year that planting will take place, number of trees per acre to be planted, and method of planting.
(d) At least one-fifth (20 percent), but not less than two acres, of the area in the plan must be planted by December 31 of the first assessment year that the land is designated as forestland. Each additional year thereafter a minimum of one-fifth (20 percent) of the area must be planted, in addition to the previous year's requirements. At the end of the fifth year after the assessor approves designation, 100 percent of the area in the plan must be planted. Extensions to planting requirements may be granted by the assessor if a loss of planted stock occurs due to conditions beyond the control of the landowner.
Amendment history
Renumbered from 150-321.709(1)(c), 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