75th OREGON LEGISLATIVE ASSEMBLY--2009 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 3047
 
                           A-Engrossed
 
                         House Bill 3112
                  Ordered by the House June 15
            Including House Amendments dated June 15
 
Sponsored by Representatives FREEMAN, BAILEY, HUNT;
  Representative G SMITH (at the request of Associated Oregon
  Loggers)
 
 
                             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.
 
  Redefines 'environmentally sensitive logging equipment' as
logging equipment originally manufactured after 1992.
  Extends sunset of exemption from property taxation for
environmentally sensitive logging equipment and skyline and swing
yarders to   { - 2026 - }  { +  2018 + }.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to taxation of logging equipment; amending ORS 307.827
  and sections 4 and 7, chapter 957, Oregon Laws 1999; repealing
  section 5, chapter 957, Oregon Laws 1999; and prescribing an
  effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 307.827 is amended to read:
  307.827. (1) Environmentally sensitive logging equipment is
exempt from ad valorem property taxation.
  (2) As used in this section:
  (a) 'Environmentally sensitive logging equipment' means logging
equipment that was originally manufactured   { - not more than
eight years preceding the assessment date for the tax year for
which exemption under this section is claimed - }  { +  after
1992 + }.
  (b) 'Logging equipment' means machinery and equipment:
  (A) Used in logging or forest management operations involving
timber harvest, including the felling, bucking, yarding, loading
or utilization of timber, logs or wood fiber in the forest, or
used in reforestation, forest vegetation restoration, site
preparation, vegetation control, stand and tree improvement or
thinning;
  (B) That is specifically designed for activities related to
water quality or fish and wildlife habitat protection in the
forest; or
  (C) Consisting of excavators used in logging road construction,
maintenance, reconstruction or improvements, including the
closing or obliterating of existing forest roads.
  (c) 'Logging equipment' does not include:
  (A) Equipment used in nonforest applications for more than 20
percent of the tax year, as measured by the operating hours of
the equipment.
  (B) Equipment used in the manufacturing or milling of forest
products.
  (C) Power saws, hand tools, blocks or pulleys that are not a
part of the equipment, rigging, shop equipment or support
equipment.
  (D) Logging equipment that is exempt from tax under ORS
307.831.
  SECTION 2. Section 4, chapter 957, Oregon Laws 1999, as amended
by section 1, chapter 795, Oregon Laws 2003, is amended to read:
   { +  Sec. 4. + } ORS 307.827 applies to tax years beginning on
or after July 1, 2000, and before July 1,   { - 2012 - }  { +
2018 + }.
  SECTION 3. Section 7, chapter 957, Oregon Laws 1999, as amended
by section 2, chapter 795, Oregon Laws 2003, is amended to read:
   { +  Sec. 7. + } ORS 307.831 applies to tax years beginning on
or after July 1, 2000, and before July 1,   { - 2012 - }  { +
2018 + }.
  SECTION 4.  { + Section 5, chapter 957, Oregon Laws 1999, is
repealed. + }
  SECTION 5.  { + This 2009 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fifth
Legislative Assembly adjourns sine die. + }
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