75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
Enrolled
House Bill 3112
Sponsored by Representatives FREEMAN, BAILEY, HUNT;
Representative G SMITH, Senator MORRISETTE (at the request of
Associated Oregon Loggers)
CHAPTER ................
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:
Enrolled House Bill 3112 (HB 3112-A) Page 1
{ + 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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Passed by House June 17, 2009
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate June 23, 2009
...........................................................
President of Senate
Enrolled House Bill 3112 (HB 3112-A) Page 2
Received by Governor:
......M.,............., 2009
Approved:
......M.,............., 2009
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2009
...........................................................
Secretary of State
Enrolled House Bill 3112 (HB 3112-A) Page 3