2D3. Required elements of the application:..
Whether or not the land has been platted under ORS Chapter 92.
After platting and subsequent disquali- fication, the new parcels may
re-qualify for desig- nation by application. This information is to
alert the assessor to verify that additional taxes have been paid prior
to re-qualifying the land as desig- nated forestland.
It
is required that at least one-fifth (20 percent), but not less than 2
acres, of the area in the plan be planted by December 31 of the first
assessment year that the land is designated as forestland. Each year
after, 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 des- ignation, 100 percent of the area
in the plan must be planted. The assessor may grant extensions to
planting requirements if a loss of planted stock occurs due to
conditions beyond the control of the landowner.
2H. County monitoring and maintenance
The county is responsible for monitoring lands that have been approved as designated forestland.
It
is recommended that the assessor set up a routine schedule of
contacting landowners or site inspection to determine if the land
continues to meet the mini- mum stocking and species requirements. The
asses- sor should also monitor deeds and other documents as they are
recorded in the county to assist in monitoring these properties.
ORS
321.359 directs the assessor to remove the spe- cial assessment of
designated forestland when certain events occur [See ORS 321.359(1)(b)].
See “Disqualifica- tion” chapter of this manual for detailed
information.
2I. State forester responsibility
The
designation of land as forestland is transferable from owner to owner.
As a parcel of land is sold, the special assessment of the land remains
on the property.
2D2. Special assessment of eastern Oregon forestland (ORS 321.805 to ORS 321.855)
Eastern
Oregon includes 17 counties: Baker, Crook, Deschutes, Gilliam, Grant,
Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla,
Union, Wallowa, Wasco, and Wheeler.
Unlike
western Oregon, there is no forestland site clas- sification and all
forestland is assessed at the same value in eastern Oregon. The
exception to this is those properties assessed as small tract forestland
(STF).
The
process of determining eastern Oregon forestland values is the same as
the market analysis described for western Oregon above. See OAR
150-321-0200 for lan- guage that specifically addresses the economic
model- ing process and the role of the model.
2D3. Required elements of the application:..
Whether or not the land has been platted under ORS Chapter 92.
After platting and subsequent disquali- fication, the new parcels may
re-qualify for desig- nation by application. This information is to
alert the assessor to verify that additional taxes have been paid prior
to re-qualifying the land as desig- nated forestland.
It
is required that at least one-fifth (20 percent), but not less than 2
acres, of the area in the plan be planted by December 31 of the first
assessment year that the land is designated as forestland. Each year
after, 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 des- ignation, 100 percent of the area
in the plan must be planted. The assessor may grant extensions to
planting requirements if a loss of planted stock occurs due to
conditions beyond the control of the landowner.
2H. County monitoring and maintenance
The county is responsible for monitoring lands that have been approved as designated forestland.
It
is recommended that the assessor set up a routine schedule of
contacting landowners or site inspection to determine if the land
continues to meet the mini- mum stocking and species requirements. The
asses- sor should also monitor deeds and other documents as they are
recorded in the county to assist in monitoring these properties.
ORS
321.359 directs the assessor to remove the spe- cial assessment of
designated forestland when certain events occur [See ORS 321.359(1)(b)].
See “Disqualifica- tion” chapter of this manual for detailed
information.
2I. State forester responsibility
The
designation of land as forestland is transferable from owner to owner.
As a parcel of land is sold, the special assessment of the land remains
on the property.
2D2. Special assessment of eastern Oregon forestland (ORS 321.805 to ORS 321.855)
Eastern
Oregon includes 17 counties: Baker, Crook, Deschutes, Gilliam, Grant,
Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla,
Union, Wallowa, Wasco, and Wheeler.
Unlike
western Oregon, there is no forestland site clas- sification and all
forestland is assessed at the same value in eastern Oregon. The
exception to this is those properties assessed as small tract forestland
(STF).
The
process of determining eastern Oregon forestland values is the same as
the market analysis described for western Oregon above. See OAR
150-321-0200 for lan- guage that specifically addresses the economic
model- ing process and the role of the model.
Application for designation as forestland
(4) The
county assessor shall approve an application for forestland designation
if the assessor finds that the land is properly classifiable as
forestland. The county assessor sh
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