Oregon Revised Statutes Chapter 477 § 477.295 — Minimum assessment under ORS 477.270; combining lots; fees; rules

Minimum assessment under ORS 477.270; combining lots; fees; rules. (1)(a) 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 $20, which amount must be paid into the Oregon Forest Land Protection Fund. Such assessments shall be determined under ORS 477.230 and 477.270. (b)(A) Except as provided in subparagraph (B) of this paragraph, the minimum cost established by paragraph (a) of this subsection shall be adjusted annually for inflation since 2025 based on the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor. (B) If the annual adjustment under this paragraph results in a minimum cost that is lower than the minimum cost for the previous year, the minimum cost shall remain unchanged from the previous year. (2) Upon application to the State Forester under subsection (3) of this section, contiguous lots held under identical ownership shall be considered as one combined lot for purposes of subsection (1) of this section. 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. (c) A lot that is not designated forest or agricultural land for the purpose of land use or special tax assessment purposes. (3) To qualify under subsection (2) of this section: (a) An owner of forestland must make an application to the State Forester no later than April 15 of the fiscal year preceding the fiscal year for which the owner desires the land to be assessed under subsection (2) of this section. The application must be on a form prescribed by the State Forester. The State Forester may charge a fee of $25 per combined lot, to be paid to the State Forester at the time of application for the combined lot. (b) After an application under paragraph (a) of this subsection is approved, the owner of the forestland must apply again, as described in paragraph (a) of this subsection, every five years. The State Forester may charge a fee of $25 per combined lot, to be paid to the State Forester at the time of subsequent application. (4) The State Board of Forestry may adopt rules for the administration of the provisions of subsections (2) and (3) of this section. (5) For the purposes of this section, “lot” and “subdivision” have the meanings given those terms in ORS 92.010. [1965 c.428 §6; 1969 c.204 §1; 1977 c.153 §1; 1977 c.892 §49; 1981 c.321 §13; 1983 c.108 §1; 1989 c.769 §7; 1991 c.623 §1; 1991 c.639 §4; 1997 c.274 §7; 1999 c.355 §9; 2003 c.685 §§3,8; 2005 c.802 §§9,10; 2007 c.779 §3; 2025 c.581 §17]