Section 321.358 - Application for designation as forestland; special filing date for change in highest and best use; contents; approval(1) An owner of land desiring that it be designated as forestland shall make application to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired, and the owner may also do so within 30 days of receipt of notice of its assessment as omitted property.(2) Notwithstanding subsection (1) of this section, an owner of land may apply to the county assessor by December 15 to have the land designated as forestland for the assessment year if: (a) For the prior assessment year the land had been forestland by reason of the land being highest and best use forestland; and(b) For the current assessment year the land is being assessed at a value reflecting a use other than highest and best use forestland.(3) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor, and shall include the following: (a) A description of all land the applicant desires to be designated as forestland.(c) Whether the land is being held or used for the predominant purpose of growing and harvesting trees of marketable species.(d) Whether there is a forest management plan for it.(e) If so, whether the plan is being implemented, and the nature and extent of implementation.(f) Whether the land is used for grazing.(g) Whether the land has been platted under ORS chapter 92.(h) Whether the land is timberland subject to ORS chapter 477, and if it is not, the reasons therefor.(i) Whether the land, or any of it, is subject to a lease or option which permits it to be used for any purpose other than the growing and harvesting of trees.(j) A summary of past experience and activity of the applicant in growing and harvesting trees.(k) A summary of current and continuing activity of the applicant in growing and harvesting trees.(l) A statement that the applicant is aware of the potential tax liability involved when the land ceases to be designated as forestland.(m) An affirmation that the statements contained in the application are true.(4) The county assessor shall approve an application for forestland designation if the assessor finds that the land is properly classifiable as forestland. The county assessor shall not find land properly classifiable as forestland if:(a) The application states the land is not being held or used for the predominant purpose of growing and harvesting trees of marketable species; or(b) Subject to the provisions of ORS 321.257, the land does not substantially meet minimum stocking or acreage requirements under rules adopted by the department. Otherwise, the determination whether the land is properly classifiable as forestland shall be made with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative.(5) The application shall be deemed to have been approved unless, within three months of the date such application was delivered to the assessor or prior to August 15, whichever is later, the assessor shall notify the applicant in writing of the extent to which the application is denied.Formerly 321.618; 1981 c.804 §93; 1983 c.462 §5; 1983 c.657 §2; 1989 c.1083 §9; 1991 c.459 §293; 1997 c.541 §§392,392a; 1999 c.314 §92; 1999 c.1078 §74; 2003 c. 621, § 17