Chapter 779
AN ACT
HB 3044
Relating to fire suppression funding; creating new provisions; amending
ORS 321.015, 477.277, 477.295 and 477.880; prescribing an effective date; and
providing for revenue raising that requires approval by a three-fifths
majority.
Be It Enacted by the People of
the State of
SECTION 1. ORS 321.015 is amended to read:
321.015. (1) For the
calendar years beginning January 1, 2006, and January 1, 2007, 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] 62.5 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, 2006, and January 1, 2007, 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 55 cents 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 2006 and 2007.
(4) Subject to
subsection (5) of this section, 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.
(5) The first 25,000
feet, board measure, of forest products harvested annually by any taxpayer
during each calendar year shall be excluded from the total quantity of
harvested forest products that constitutes the measure of the taxes under ORS
321.005 to 321.185 and 321.560 to 321.600.
SECTION 2. ORS 477.277 is amended to read:
477.277. (1) In addition
to any other assessment prescribed by ORS 477.205 to 477.281, in any fiscal
year in which the Emergency Fire Cost Committee determines pursuant to ORS
477.760 that the unencumbered balance of the Oregon Forest Land Protection Fund
is less than $22.5 million, a surcharge shall be levied and assessed in the
amount of [$38] $47.50 for each
improved lot or parcel, except as provided in ORS 477.760, to defray the
increased cost of fire suppression on forestland that is caused by the
existence of the improvements.
(2) All surcharge moneys
collected pursuant to this section shall be paid into the Oregon Forest Land
Protection Fund.
(3) If an owner of
forestland files a forest protection plan with the forester which is approved
by the State Board of Forestry under ORS 477.210 (2), the owner shall not be
required to pay the surcharge levied under subsection (1) of this section.
(4) Contiguous lots
included in a combined lot that is described in ORS 477.295 (3)(a) and whose owner has made application to the forester
under ORS 477.295 (4) are considered one lot for purposes of subsection (1) of
this section.
[(4)] (5) As used in this section, a lot or parcel is “improved”
if it is indicated as improved in the county assessor’s property classification
files or if a manufactured dwelling is sited on the lot or parcel.
SECTION 3. ORS 477.295 is amended to read:
477.295. (1) For
purposes of making the levy and assessment of costs against forestland under
ORS 477.270, the minimum cost to provide fire protection or suppression for any
lot or parcel of real property separately assessed for ad valorem taxes or
other taxes provided by law in lieu thereof, on the current assessment roll
shall be not less than [$18]
$18.75, except as provided in ORS 477.760. Three dollars and
seventy-five cents of each minimum assessment shall be paid into the Oregon
Forest Land Protection Fund. Otherwise, such assessments shall be determined
under ORS 477.230 and 477.270.
(2) In any fiscal year
in which the Emergency Fire Cost Committee determines pursuant to ORS 477.760
that the unencumbered balance of the Oregon Forest Land Protection Fund has:
(a) Increased to an
amount:
(A) More than $22.5
million but less than or equal to $30 million, the minimum assessment referred
to in subsection (1) of this section shall be [$16.50] $16.88 for each lot or parcel. Of that amount, [$1.50] $1.88 of each minimum
assessment shall be paid into the Oregon Forest Land Protection Fund.
(B) More than $30
million, the minimum assessment referred to in subsection (1) of this section
shall be $15 for each lot or parcel. This amount shall be treated in the same
manner as assessments under ORS 477.230 and 477.270.
(b) Decreased to an
amount that is at or below $22.5 million, the minimum assessment referred to in
subsection (1) of this section shall be [$18]
$18.75 for each lot or parcel. This amount shall be treated in the same
manner as assessments under subsection (1) of this section.
(3) Upon application to
the forester under subsection (4) of this section, contiguous lots held under
identical ownership shall be considered as one combined lot for purposes of
subsection (1) of this section[, except
that the combined lot shall not include:]. However, the following may
not be included in a combined lot:
(a) Except as
provided in this paragraph, a lot on which a structure has been placed or
improvements made for the purpose of erecting any temporary or permanent
structure[;]. One lot on which a
single-family dwelling has been placed, and lots on which the structures and
improvements that are appurtenant to that single-family dwelling have been placed,
may be included in a combined lot that does not exceed 20 acres.
(b)
A lot that is in a subdivision containing lots that have been or are being
offered for sale[; or].
(c)
A lot that is not designated forest or agricultural land for the purpose of
land use or special tax assessment purposes.
(4) To qualify under
subsection (3) of this section, an owner of forestland shall make application
to the forester no later than April 15 of the fiscal year preceding
each fiscal year for which the owner desires the land to be assessed under
subsection (3) of this section. The application shall be on a form prescribed
by the State Forester. A fee of $25 per combined lot shall be paid to the
forester at the time of first application for the combined lot. An additional
fee of $25 per combined lot shall be paid to the forester at the time of
subsequent application, if an application for the combined lot was not made for
the previous fiscal year.
(5) The State Board of
Forestry may adopt rules for the administration of the provisions of
subsections (3) and (4) of this section.
(6) For the purposes of
this section, “lot” and “subdivision” have the meanings given those terms in
ORS 92.010.
SECTION 4. ORS 477.880 is amended to read:
477.880. (1) An assessment for the cost of fire protection and
suppression is levied upon the owners of all forestland that has been
classified under ORS 526.305 to 526.370 and that is protected from the start or
spread of fire thereon or therefrom by:
(a) The forester under
ORS 477.210 (4), with the approval of the State Board of Forestry;
(b) The
(c) Any forest
protective agency under contract or agreement with the forester or board
pursuant to ORS 477.406; or
(d) Any forest
protective agency, described in paragraph (c) of this subsection, under a
contract or agreement with the
(2) Except as otherwise
provided in ORS 477.760, for each fiscal year the assessment levied per acre of
ownership of forestland designated in subsection (1) of this section shall be:
(a) [Six] Seven and one-half cents for
all forestlands east of the summit of the Cascade Mountains and all forestlands
which have been classified Class 3, agricultural class, under ORS 526.305 to
526.370; or
(b) [Four] Five cents for all
forestlands not described in paragraph (a) of this subsection.
SECTION 5. The amendments to ORS 477.277 and 477.295 by
sections 2 and 3 of this 2007 Act apply to tax years beginning on or after July
1, 2008.
SECTION 6. This 2007 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fourth Legislative
Assembly adjourns sine die.
Approved by the Governor July 16, 2007
Filed in the office of Secretary of State July 17, 2007
Effective date September 27, 2007
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