Designated Forestland Property Improvement

Chapter 150 Division 307 PROPERTY SUBJECT TO TAXATION 150-307-0010 Real Property https://secure.sos.state.or.us/oard/displayDivisionRules.action?selectedDivision=421

(ii) Onsite developments (OSD) are land improvements within the site which support the buildings or other property uses. These include but are not limited to items such as grading, fill, drainage, wells, water supply systems, septic systems, utility connections, extension of utilities to any structure(s), retaining walls, landscaping, graveled driveway area. Onsite development is synonymous with onsite improvement.

(B) For all specially assessed farm and forest land appraisals the value of onsite developments included as part of the land value will be listed as a separate item on the land record. An exception to this procedure is the appraisal of taxable improvements on exempt federal land. In this situation, the onsite development value shall be carried as a separate item on the improvement record.

It is evident that Designated Forestland has a purpose to harvest timber of commercial value for market sale.  Designated Forestland is a: "land improvement(s) within the site which support the buildings or other property uses".

(a) Land. “Land” may be either the raw undeveloped land, or improved to the extent a site is created. A “site” exists when land has been improved by site developments to the point that it is, or is ready to be, used for the purpose intended.
(A) Site developments are improvements to the land that become so intertwined with the land as to become inseparable. Examples are: fill, grading and leveling, utility facilities (sewer, water, etc.), cost of developer’s activities and profit that accrues to the land, including but not limited to: permits, advertising, sales commissions, developer’s profit and overhead, insurance coverage, and any other improvements to the land necessary to improve it to become a site. Site developments are synonymous with site improvements, land improvements, and site preparation. Site developments consist of both “offsite developments” and “onsite developments.”

Site Classes: https://secure.sos.state.or.us/oard/viewSingleRule.action?ruleVrsnRsn=21397

Conclusion: The purpose of planting and growing trees of a certain species is a land use purpose.  One that is subject to appraisal of taxable improvements.