71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 980
 
                         House Bill 2159
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Governor John A. Kitzhaber,
  M.D., for State Forestry Department)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Extends temporary forest products harvest tax to forest
products harvested in calendar years 2002 and 2003. Changes rates
of tax for forest research and experimentation, for
administration of Oregon Forest Practices Act and for assistance
to nonindustrial private landowners.
 
                        A BILL FOR AN ACT
Relating to forest products harvest tax; amending ORS 321.015;
  and providing for revenue raising that requires approval by a
  three-fifths majority.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 321.015, as amended by section 1a, chapter 968,
Oregon Laws 1999, is amended to read:
  321.015. (1) For the calendar years beginning January 1,
  { - 2000 - }  { +  2002 + }, and January 1,   { - 2001 - }
 { +  2003 + }, there is levied a privilege tax of   { - 67 - }
 { +  ___ + } cents per thousand feet, board measure, upon
taxpayers for the privilege of harvesting of all merchantable
forest products harvested on forestlands. Subject to ORS 321.145,
the proceeds of the tax shall be transferred as provided in ORS
321.152 (2) to the Forest Research and Experiment Account for use
for the forest resource research, experimentation and studies
described in ORS 526.215 and for the Forest Research Laboratory
established under ORS 526.225.
  (2) Except as provided in ORS 477.760, in addition to the tax
levied by subsection (1) of this section, there hereby is levied
a forest products harvest tax upon taxpayers of 50 cents per
thousand feet, board measure, for the privilege of harvesting all
merchantable forest products harvested on forestlands for the
payment of benefits related to fire suppression as provided in
ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to
477.460.
  (3) For the calendar years beginning January 1,   { - 2000 - }
 { +  2002 + }, and January 1,   { - 2001 - }  { +  2003 + }, in
addition to the taxes levied under subsections (1) and (2) of
this section, there hereby is levied a privilege tax upon
taxpayers for the privilege of harvesting all merchantable forest
products harvested on forestlands in the amount of
 { - $1.08 - }  { +  ___ + } per thousand feet, board measure,
for the purpose of administering the Oregon Forest Practices Act
in an amount not to exceed 40 percent of the total expenditures
approved by the Legislative Assembly for this purpose, including
salary adjustments approved by the Legislative Assembly for
fiscal years
  { - 2000 - }  { +  2002 + } and   { - 2001 - }  { +  2003 + }.
  (4) For the calendar years beginning January 1,   { - 2000 - }
 { +  2002 + }, and January 1,   { - 2001 - }  { +  2003 + }, in
addition to the taxes levied under subsections (1) to (3) of this
section, there hereby is levied a privilege tax upon taxpayers
for the privilege of harvesting all merchantable forest products
harvested on forestlands in the amount of   { - 15 - }  { +
___ + } cents per thousand feet, board measure, for the purpose
of providing assistance to nonindustrial private landowners
described in ORS 526.425 and 526.450 to 526.475. All revenues
received under this subsection and any interest earned on the
cash balance shall be credited to the State Forestry Department
Account and may be expended only for assistance to the
nonindustrial private forest landowners.
  (5) The taxes shall be measured by and be applicable to each
per thousand feet, board measure, on the total quantity of forest
products harvested in this state measured by use of any log scale
which is or may be in general use in the logging industry and
which is designed to measure total volume of merchantable forest
products in board feet. However, if the Department of Revenue
finds that the scale used by any taxpayer in computing the taxes
due under ORS 321.005 to 321.185 and 321.560 to 321.600 does not
accurately reflect the total quantity of merchantable forest
products harvested by the taxpayer, it may require the taxpayer
to adopt another log scale in general use in the industry which
in the department's opinion will accurately reflect merchantable
harvest in board feet.
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