LC 829
Initiative
12/18/20 (ASD/ )
2021 Regular Session
SECTION 1. (1) As used in sections 1 to 4 of this 2022 Act:
(a) <<Common ownership>> means:
(A) Direct ownership by one or more individuals; or
(B) Ownership by a corporation, partnership, association or other entity in which an individual owns a majority interest.
(b) <<Forestland>> means public or private land:
(A) That is being held or used for the predominant purpose of growing and harvesting trees of a marketable species; and
(B) The highest and best use of which is the growing and harvesting of such trees.
(c) <<Subject forestland>> means forestland that is held in common ownership of 3,000 acres or more.
(2)(a) A severance tax is imposed on timber harvested from subject forestland in an amount equal to the value of the timber at the time of harvest multiplied by:
(A) For subject forestland in western Oregon, 6.5 percent.
(B) For subject forestland in eastern Oregon, 5.0 percent.
(b) Notwithstanding paragraph (a) of this subsection, timber is exempt from the severance tax imposed under this subsection if the timber is harvested from forestland in this state that is within the boundaries of the reservation of a federally recognized Indian tribe and, at the time of harvest, the timber is owned by a federally recognized Indian tribe or an individual member of a federally recognized Indian tribe.
(3) For purposes of this subsection, the Department of Revenue shall:
(a) Determine the value of timber at the time of harvest; and
(b) Identify annually the forestland that is subject forestland.
(4)(a) The severance tax becomes a liability of the owner of the timber at the time of harvest and remains a liability of the owner until paid.
(b) If there is more than one owner, all owners are jointly and severally liable for payment of the severance tax.
(5) Notwithstanding the rate of the severance tax imposed under subsection (2) of this section, the rate shall be reduced by:
(a) For timber harvested from stands of trees 70 percent of which have an average age of at least 60 years but less than 70 years, 50 percent.
(b) For timber harvested from stands of trees 70 percent of which have an average age of at least 70 years but less than 80 years, 75 percent.
(c) For timber harvested from stands of trees 70 percent of which have an average age of at least 80 years, 100 percent.
SECTION 2. (1) The Department of Revenue shall:
(a) Provide notice to the owner of timber harvested from subject forestland, as shown on a State Forestry Department Notification of Operations permit issued for the calendar year, that a severance tax return is required from the owner; and
(b) Make a severance tax return form available to the owner.
(2) The Department of Revenue shall provide the notice required under this section by mail unless the owner of timber elects to be notified by an alternative method allowed by the Department of Revenue.
(3) An owner of timber receiving notice under this section that a severance tax return is required shall complete and submit the return to the Department of Revenue within the time prescribed under section 3 of this 2022 Act, regardless of whether the owner has incurred severance tax liability under section 2 of this 2022 Act during the calendar year.
SECTION 3. WE WANT QUARTERLY PAYMENTS WITH THE FINAL ANNUAL FORM WITH. THOSE WHO WILL OWE LESS THAN $1000 ONLY NEED TO PAY ANNUALLY. (1) The severance tax imposed under section 1 of this 2022 Act shall be due and payable annually on or before the last day of January of each year with respect to all timber harvested during the previous calendar year.
(2) The Department of Revenue shall prescribe a form for the severance tax return that shall require the owner of timber harvested from subject forestland to report:
(a) The amount of forestland the taxpayer owns or holds in common ownership;
(b) The value of all timber harvested by the taxpayer during the previous calendar year;
(c) The amount of the severance tax for which the taxpayer is liable for the previous calendar year; and
(d) Any other information the department considers necessary to correctly determine the severance tax due.
(3)(a) The owner of timber shall make out a return on the form prescribed by the department and mail or deliver the return, together with a remittance for the amount of the severance tax due, to the department.
(b) The return shall be signed and certified by the taxpayer, or a duly authorized agent of the taxpayer.
(c) The department may allow, upon written application made on or before the last day of January, further time not exceeding 30 days for filing a return.
(d) The severance tax is delinquent if not paid by the last day of January, on the quarterly date, regardless of any extension of time for filing the return.
(4) Notwithstanding subsection (3) of this section, an owner of timber expecting to incur severance tax liability of less than $1,000 for a calendar year may file a return and remit the tax due on or before April 30 following the end of such calendar year.
(5) All severance tax payments received under sections 1 to 4 of this 2022 Act shall be credited first to penalty and interest accrued on the severance tax being paid and then to the severance tax.
(6)(a) After withholding amounts equal to the actual expenses incurred in collecting the severance tax imposed under section 1 of this 2022 Act, the Department of Revenue shall pay over the balance of the revenue to the State Treasurer for deposit in a suspense account established under ORS 293.445.
(b) After the payment of refunds, the balance of the suspense account shall be transferred to the Severance Tax Fund established under section 4 of this 2022 Act.
SECTION 4. (1) The Severance Tax Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Severance Tax Fund shall be retained by the Severance Tax Fund. Moneys in the Severance Tax Fund are continuously appropriated to the Department of Revenue for distribution in accordance with this section.
(2) Moneys in the Severance Tax Fund shall consist of:
(a) Revenue from the severance tax imposed under section 1 of this 2022 Act and transferred to the fund under section 3 of this 2022 Act;
(b) Moneys appropriated for deposit in the fund or otherwise credited to the fund by the Legislative Assembly;
(c) Interest earned on moneys in the fund;
(d) Moneys from grants awarded by any federal, state or local agency or other public body; and
(e) Moneys received for deposit in the fund from any source.
(3) A working balance may be retained in the Severance Tax Fund for the payment of the actual expenses incurred by the department in administering sections 1 to 4 of this 2021 Act.
(4) The balance of the Severance Tax Fund shall be distributed as follows:
(a) 60 percent to each county in an amount equal to the proportion of severance tax revenue from timber harvested on subject forestland in the county to the severance tax revenue from all counties. The governing body of each county that receives moneys under this paragraph shall distribute the moneys to the taxing districts of the county in accordance with the schedule of percentages computed under ORS 311.390.
(b) 20 percent to the Oregon Business Development Department to be used by the department to develop and implement a program for awarding grants for the improvement of water infrastructure, water treatment facilities, watershed improvement and land acquisition to protect water intakes and drinking water resources.
(c) 5 percent to the Department of Environmental Quality to be used by the department to support at least one statewide staff position and one staff position for each of three regions, such positions to work with local community water districts, watershed groups, landowners and community groups in developing and implementing a program, under the supervision of the department, to evaluate and enforce forest practices that ensure the protection of drinking water quality and quantity in accordance with the best available science.
(d) 15 percent to the Housing and Community Services Department to develop and implement a needs-based grant program to fund the hardening of critical built infrastructure, homes and public buildings against wildfire in wildfire hazard zones or other areas given priority by the Housing and Community Services Department or by any map prepared for such purpose by the Department of Land Conservation and Development. Grants may be awarded under this paragraph for purposes including but not limited to providing information and technical assistance to low income property owners and residents in wildfire hazard zones for the purpose undertake home hardening, smoke adaptation and reducing the storage of fuels within 100 feet of homes and other improvements. In implementing this paragraph, the Housing and Community Services Department shall follow the building code developed by the Department of Consumer and Business Services or other recommendations that are more protective.
SECTION 5. Sections 1 to 4 of this 2022 Act apply to calendar years beginning on or after July 1, 2022.
SECTION 6. ORS 321.550 is amended to read:
321.550. (1) No person shall harvest or cause to be harvested any timber from ?forest?land in Oregon without first having notified the State Forester in writing with a copy to the Department of Revenue on forms prepared by the State Forester and the department of intent to harvest pursuant to ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 and sections 1 to 4 of this 2022 Act.
(2) The notification shall specify where and when the harvest will take place and the nature of the harvest and shall include maps and other data as required by the State Forester and the department. The department shall establish by rule procedures to assure the receipt of the tax returns sent out or a report of nonharvest from the person. The department shall conduct field and office audits to ascertain the correctness of any timber tax return.
(3)(a) If a person fails to file a written notice as required in subsection (1) of this section with respect to any harvest over 5,000 board feet, the department shall notify the person. If, after the person has been notified, the person fails to file a written notice as required in subsection (1) of this section with respect to any subsequent harvest over 5,000 board feet, there shall be added to the amount of the timber tax required to be shown on the return as a result of the subsequent harvest a delinquency penalty of $250 for each violation occurring within a calendar year. The department shall collect the penalty in the same manner as taxes are collected.
(b) No penalty shall be imposed under this subsection if a penalty for failure to file the notice with the State Forester has been imposed under ORS 527.992.
(c) The delinquency penalty shall first be added to the small tract forestland timber severance tax imposed under ORS 321.700 to 321.754, if applicable to the harvest. If the small tract forestland timber severance tax is not applicable, the delinquency penalty shall be added to the forest products harvest tax imposed under ORS 321.005 to 321.185 or to the severance tax imposed under sections 1 to 4 of this 2022 Act, as applicable.
SECTION 7. ORS 321.560 is amended to read:
321.560. (1) The provisions of ORS chapters 305 and 314 as to the audit and examination of reports and returns, determination of deficiencies, liens, assessments, claims for refund, conferences and appeals to the Oregon Tax Court, and the procedures relating thereto, apply to the determination of taxes, penalties and interest imposed under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act, except where the context requires otherwise.
(2) If a taxpayer fails to file a return required [by] underORS 321.045 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act, or fails to pay a tax at the time the tax becomes due, there shall be added to the amount of tax required to be shown on the return a delinquency penalty of five percent of the amount of such tax.
(3) If the failure to file a return continues for a period in excess of three months after the due date, there shall be added to the amount of tax required to be shown on the return a failure to file penalty of 20 percent of the amount of such tax. This penalty is in addition to the delinquency penalty imposed by subsection (2) of this section.
(4) If all or any part of the delinquency or deficiency for which a determination is made is due to fraud or an intent to evade the provisions of ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act, or the rules adopted thereunder, a penalty of 100 percent of such delinquency or deficiency shall be added, plus interest at the rate established under ORS 305.220, computed on the full amount of the delinquency or deficiency plus penalty, from the time the return was due.
(5) For purposes of this section, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax that is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax that may be lawfully claimed upon the return.
(6) A delinquent tax or a deficiency shall bear interest at the rate established under ORS 305.220 from the time the return was due.
SECTION 8. ORS 321.570 is amended to read:
321.570. (1) If any tax imposed [by] under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act, or any portion of the tax, is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 is mailed, the Department of Revenue may issue a warrant for the payment of the amount of the tax, with the added penalties, interest and cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address.
(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.
(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect this tax. In the execution of the warrant the agent has the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.
(4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had recovered judgment against the taxpayer for the amount of the tax.
SECTION 9. ORS 321.580 is amended to read:
321.580. If any taxpayer neglects or refuses to make a return required to be made [by] under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act, the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the taxpayer written notice of the tax and delinquency charges and the tax and delinquency charges shall be a lien from the time of severance. If the tax and delinquency charges are not paid within 30 days from the mailing of the notice, the department shall proceed to collect the tax in the manner provided in ORS 321.570.
SECTION 10. ORS 321.600 is amended to read:
321.600. All taxes, interest and penalties due and unpaid under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act constitute a debt due the State of Oregon and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act shall be instituted after the expiration of six years from the date the taxes were due.
SECTION 11. ORS 321.609 is amended to read:
321.609. (1) ORS 321.005 to 321.185, 321.560 to 321.600 and 321.700 to 321.754 and sections 1 to 4 of this 2022 Act shall be enforced and the taxes imposed [by] under ORS 321.005 to 321.185,
321.560 to 321.600 and 321.700 to 321.754 and sections 1 to 4 of this 2022 Act shall be collected by the Department of Revenue, which shall have the power to prescribe forms and to adopt rules for the ascertainment, assessment and collection of the taxes imposed [by] under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act.
(2) For the purpose of determining the taxes imposed [by] under ORS 321.005 to 321.185, 321.560 to 321.600 or 321.700 to 321.754 or sections 1 to 4 of this 2022 Act, the department may:
(a) Require any person to furnish any information deemed necessary.
(b) Examine the books, records and files of such person.
(c) Subpoena and examine witnesses and administer oaths.
(d) Enter upon and inspect the land of any owner of the land from which any timber has been harvested.
SECTION 12. ORS 321.682 is amended to read:
321.682. (1) Except as otherwise specifically provided by law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of the tax or any particulars set forth or disclosed in any report or return required to be filed under ORS 321.045 or 321.741 or section 3 of this 2022 Act or any appraisal data collected to make determinations of specially assessed value of forestland pursuant to ORS 321.201 to 321.222. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 321.684 (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 321.684 (2) or any other provision of state law, to divulge or make known the amount of tax or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for timber tax is to be adjudicated by the court from which such process issues.
(2) As used in this section, <<officer,>> <<employee>> or <<person>> includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person.
SECTION 13. ORS 321.684 is amended to read:
321.684. (1) The Department of Revenue may:
(a) Furnish to any taxpayer or authorized representative, upon request of the taxpayer or authorized representative, a copy of the taxpayer’s forest products harvest report or return or severance tax report or return, required [by] under ORS 321.045 or 321.741 or section 3 of this 2022 Act, respectively, that is filed with the department for any year, or a copy of any report filed by the taxpayer in connection with the return.
(b) Publish a list of taxpayers who are entitled to unclaimed tax refunds.
(c) Publish statistics classified so as to prevent the identification of taxable value or any particulars contained in any report or return.
(d) Disclose a taxpayer’s name, address and Social Security number or employer identification number to the extent necessary in connection with the processing and mailing of forms for any report or return required in the administration of ORS 321.045 and 321.741 and section 3 of this 2022 Act.
(e) Disclose to the State Forester, upon request of the forester, for the purpose of soliciting nominations and recommendations referred to in ORS 526.610, the names of producers meeting producer class qualifications established under ORS 526.610 who filed forest products harvest tax returns.
(f) Disclose appraisal data collected to make determinations of specially assessed value of forestland under ORS 321.201 to 321.222 to any member of a forestland value advisory committee the department has convened under ORS 321.213.
(2) The department also may disclose and give access to information described in ORS 321.682 to:
(a) The Commissioner of Internal Revenue or authorized representative, for tax purposes only.
(b) The United States Forest Service, Bureau of Land Management and the State Forestry Department pursuant to their regulatory programs and for investigative purposes related to timber theft.
(c) The Attorney General, assistants and employees in the Department of Justice or other legal representative of the State of Oregon, to the extent the department considers disclosure or access necessary for the performance of the duties of advising or representing the department pursuant to ORS 321.045 and 321.741 and section 3 of this 2022 Act.
(d) Employees of the State of Oregon, other than the Department of Revenue or Department of Justice, to the extent the department considers disclosure or access necessary for such employees to perform their duties under contracts or agreements between the department and any other department, agency or subdivision of the State of Oregon in the department’s administration of the tax laws.
(e) The Legislative Revenue Officer or the authorized representative of the Legislative Revenue Officer upon compliance with ORS 173.850. The officer or representative may not remove from the premises of the department any materials that would reveal the identity of any taxpayer or any other person or the volume of harvest and value reported on individual returns and reports.
(f) Any agency of the State of Oregon, or any person, or any officer or employee of the agency or person to whom disclosure or access is given by state law and not otherwise referred to in this section, including but not limited to the Secretary of State as Auditor of Public Accounts under section 2, Article VI of the Constitution of the State of Oregon.
(3) Each officer or employee of the department and each person described or referred to in subsection (2)(b) to (f) of this section to whom disclosure or access to the tax information is given under subsection (2) of this section or any other provision of state law, prior to beginning employment or the performance of duties involving such disclosure or access, shall be advised in writing of the provisions of ORS 321.682 and 321.686 relating to penalties for the violation of ORS 321.682, and shall, as a condition of employment or performance of duties, execute a certificate for the department, in a form prescribed by the department, stating in substance that the person has read these provisions of law, that the person has had them explained and that the person is aware of the penalties for the violation of ORS 321.682.
PLEASE ADD, POSSIBLE HERE AND RENUMBER THE FOLLOWING SECTIONS
Protection of Human Health and Safety
SECTION 14. Sections 1 to 8 and 13 of this Act, and any rules or regulations adopted or enacted pursuant to any provision of sections 1 to 8 and 13 of this Act, are for the protection of public health and safety for the purposes of ORS 195.305(3)(b). The provisions of sections 1 to 8 and 13 of this Act, and any rules or regulations enacted pursuant to sections 1 to 8 and 13 of this Act, shall not be considered one or more land use regulations that restrict the residential use of private real property or a farming or forest practice.
SECTION 14. ORS 468B.100 is amended to read:
468B.100. As used in ORS 468B.105 and 468B.110, <<forestlands,>> [and] <<operation>> and <<operator>> have the [meaning for those terms provided] meanings given those terms in ORS 527.620.
SECTION 15. ORS 468B.110 is amended to read:
468B.110. (1) [Except as provided in subsection (2) of this section, as necessary to achieve and maintain standards of water quality or purity adopted under ORS 468B.048,] The Environmental Quality Commission or Department of Environmental Quality may, by rule or order, impose and enforce limitations or other controls which may include total maximum daily loads, wasteload allocations for point sources and load allocations for nonpoint sources, as provided in the Federal Water Pollution Control Act (33 U.S.C. [1321] 1313) and federal regulations and guidelines issued pursuant thereto.
(2) [Unless required to do so by the provisions of the Federal Water Pollution Control Act, neither] The Environmental Quality Commission [nor the] may adopt and the Department of Environmental Quality [shall promulgate or] may enforce [any] effluent [limitation] limitations upon nonpoint source discharges of pollutants resulting from forest operations on forestlands in this state. A forest operator’s conduct of, or good faith proposal to conduct, operations in accordance with best management practices under ORS 527.765 does not constitute compliance with any water quality standards.[Implementation of any limitations or controls applying to nonpoint source discharges or pollutants resulting from forest operations are subject to ORS 527.765 and 527.770. However, nothing in this section is intended to affect the authority of the commission or the department provided by law to impose and enforce limitations or other controls on water pollution from sources other than forest operations.]
(3) When the Environmental Quality Commission establishes instream water quality standards to protect designated beneficial uses in the waters of the state, it shall consider, where applicable, available scientific information including, but not limited to, streamflow, geomorphology and other factors representing the variability and complexity of hydrologic systems and intrinsic water quality conditions.
(4) When the Environmental Quality Commission establishes instream water quality standards, it will also issue guidelines describing how the department and the commission will determine whether water quality standards in waters affected by nonpoint source activities are being met. In developing these guidelines, the commission shall include, where applicable, those physical characteristics such as streamflow, geomorphology, seasons, frequency, duration, magnitude and other factors which represent the variability and complexity of forested and other appropriate hydrologic systems.
SECTION 16. ORS 527.630 is amended to read:
527.630. (1) Forests make a vital contribution to Oregon by providing jobs, products, tax base and other social and economic benefits, by helping to maintain forest tree species, soil, air and water resources and by providing a habitat for wildlife and aquatic life. Therefore, it is declared to be the public policy of the State of Oregon to encourage economically efficient forest practices that ensure the continuous growing and harvesting of forest tree species and the maintenance of forestland for such purposes as the leading use on privately owned land, consistent with sound management of soil, air, water, fish and wildlife resources and scenic resources within visually sensitive corridors as provided in ORS 527.755 and to ensure the continuous benefits of those resources for future generations of Oregonians.
(2) It is recognized that operations on forestland are already subject to other laws and to regulations of other agencies which deal primarily with consequences of such operations rather than the manner in which operations are conducted. It is further recognized that it is essential to avoid uncertainty and confusion in enforcement and implementation of such laws and regulations and in planning and carrying out operations on forestlands.
(3) To encourage forest practices implementing the policy of ORS 527.610 to 527.770 and 527.990 and 527.992, it is declared to be in the public interest to vest:
(a) In the State Board of Forestry [exclusive] authority, in consultation with the Department of Environmental Quality, to develop [and enforce] statewide and regional rules pursuant to ORS 527.710 and to coordinate with other state agencies, federal agencies and local governments [which are concerned with the forest environment] to protect forests, water quality, water quantity and the environment.
(b) In the board and the department joint authority to enforce statewide and regional rules pursuant to ORS 527.710.
(4) The board may adopt, and the board and department may enforce, rules addressing scenic considerations only in accordance with ORS 527.755.
(5) The board shall adopt, and the board and department mayenforce, forest practice rules to reduce the risk of serious bodily injury or death from a rapidly moving landslide only in accordance with ORS 527.710 (10). As used in this subsection, <<rapidly moving landslide>> has the meaning given in ORS 195.250.
(6) The State of Oregon should provide a stable regulatory environment to encourage investment in private forestlands.
SECTION 17. ORS 527.670 is amended to read:
527.670. (1) The State Board of Forestry shall designate the types of operations for which notice shall be required under this section.
(2) The board shall identify by rule the types of operations that require a written plan.
(3) In addition to any other types of operations identified by the board, the board shall adopt rules to require a written plan for the following:
(a) An operation that occurs within 100 feet of a stream determined by the State Forester to be used by fish or for domestic use, unless:
(A) The board, by rule, provides that a written plan is not required because the operation will be conducted according to a general vegetation retention prescription described in administrative rule;
(B) The operation will not directly affect the riparian management area and the State Forester, acting under authority granted by a board rule, waives the written plan requirement; or
(C) The operation will be conducted pursuant to a stewardship agreement entered into under ORS 541.973.
(b) An operation that occurs within 100 feet of a resource site that is inventoried under ORS 527.710 (3) as a significant wetland but is not classified by board rule as an estuary, unless:
(A) The board, by rule, provides that a written plan is not required because the operation will be conducted according to a general vegetation retention prescription described in administrative rule;
(B) The operation will not directly affect the riparian management area and the State Forester, acting under authority granted by a board rule, waives the written plan requirement; or
(C) The operation will be conducted pursuant to a stewardship agreement entered into under ORS 541.973.
(c) An operation that occurs within 300 feet of a resource site inventoried under ORS 527.710 (3), other than a site described in paragraph (b) of this subsection, unless the operation:
(A) Will be conducted pursuant to a stewardship agreement entered into under ORS 541.973; and
(B) Is consistent with the purposes and policies of any relevant Safe Harbor Agreements or Candidate Conservation Agreements entered into between the State of Oregon and agencies of the United States Government, pursuant to the federal Endangered Species Act of 1973 (P.L. 93-205, 16 U.S.C. 1531 et seq.) and federal regulations.
(4) The distances set forth in subsection (3) of this section are solely for the purpose of defining an area within which a hearing may be requested under ORS 527.700 and not the area to be protected by the board’s rules adopted pursuant to ORS 527.710 (3)(c).
(5) For the purpose of determining the distances set forth in subsection (3) of this section <<site>> means the specific resource site and not any additional buffer area.
(6) An operator, timber owner or landowner, before commencing an operation, shall notify the State Forester. The notification shall be on forms provided by the State Forester and shall include the name and address of the operator, timber owner and landowner, the legal description of the operating area, and any other information considered by the State Forester to be necessary for the administration of the rules promulgated by the board pursuant to ORS 527.710. Promptly upon receipt of such notice, the State Forester shall provide a copy of the notice to whichever of the operator, timber owner or landowner did not submit the notification. The State Forester shall provide a copy of notices involving chemical applications to persons within 10 miles of the chemical application who hold downstream surface water rights pursuant to ORS chapter 537, if such a person has requested that notification in writing. The board shall adopt rules specifying the information to be contained in the notice. All information filed with the State Forester pertaining to chemical applications shall be public record.
(7) An operator, timber owner or landowner that filed an original notification shall notify the State Forester of any subsequent change in the information contained in the notification.
(8) Within six working days of receipt of a notice or a written plan filed under subsection (6) or (7) of this section, the State Forester shall make a copy of the notice or written plan available to any person who requested of the State Forester in writing that the person be provided with copies of notice and written plan and who has paid any applicable fee established by the State Forester for such service. The State Forester may establish a fee for providing copies of notices and written plans under this subsection not to exceed the actual and reasonable costs. In addition, the State Forester shall provide a copy of the notification to the Department of Revenue and the county assessor for the county in which the operation is located, at times and in a manner determined through written cooperative agreement by the parties involved.
(9) Persons may submit written comments pertaining to the operation to the State Forester within 14 calendar days of the date the notice or written plan was filed with the State Forester under subsection (2), (6) or (7) of this section. Notwithstanding the provisions of this subsection, the State Forester may waive any waiting period for operations not requiring a written plan under subsection (3) of this section, except those operations involving aerial application of chemicals.
(10) If an operator, timber owner or landowner is required to submit a written plan of operations to the State Forester under subsection (3) of this section:
(a) The State Forester shall review a written plan and may provide comments to the person who submitted the written plan;
(b) The State Forester may not provide any comments concerning the written plan earlier than 14 calendar days following the date that the written plan was filed with the State Forester nor later than 21 calendar days following the date that the written plan was filed; and
(c) Provided that notice has been provided as required by subsection (6) of this section, the operation may commence on the date that the State Forester provides comments or, if no comments are provided within the time period established in paragraph (b) of this subsection, at any time after 21 calendar days following the date that the written plan was filed.
(11)(a) Comments provided by the State Forester, or by the board under ORS 527.700 (6), to the person who submitted the written plan are for the sole purpose of providing advice to the operator, timber owner or landowner regarding whether the operation described in the written plan is likely to comply with ORS 527.610 to 527.770 and rules adopted thereunder. Comments provided by the State Forester or the board do not constitute an approval of the written plan or operation.
(b) If the State Forester or the board does not comment on a written plan, the failure to comment does not mean that an operation carried out in conformance with the written plan complies with ORS 527.610 to 527.770 or rules adopted thereunder nor does the failure to comment constitute a rejection of the written plan or operation.
(c) If the State Forester, [or] board or Department of Environmental Quality determines that an enforcement action may be appropriate concerning the compliance of a particular operation with ORS 527.610 to 527.770 or rules adopted under ORS 527.610 to 527.770, the State Forester, [or] board or department shall consider, but are not bound by, comments that the State Forester provided under this section or comments that the board provided under ORS 527.700.
(12) If the operation is required under rules described in subsection (3) of this section to have a written plan and comments have been timely filed under subsection (9) of this section pertaining to the operation requiring a written plan, the State Forester shall:
(a) Provide a copy of the State Forester’s review and comments, if any, to persons who submitted timely written comments under subsection (9) of this section pertaining to the operation; and
(b) Provide to the operator, timber owner and landowner a copy of all timely comments submitted under subsection (9) of this section.
SECTION 18. ORS 527.685 is amended to read:
527.685. (1) The State Board of Forestry shall by rule establish the amount of civil penalty that may be imposed for a particular violation. Except as provided in subsection (5) of this section, no civil penalty shall exceed [$5,000] $:HR3B. per violation.
(2) In imposing a penalty authorized by this section, the State Forester may consider the following factors:
(a) The past history of the person incurring a penalty in taking all feasible steps or procedures necessary or appropriate to correct any violation.
(b) Any prior violations of statutes, rules, orders and permits pertaining to the Oregon Forest Practices Act.
(c) The gravity and magnitude of the violation.
(d) Whether the violation was repeated or continuous.
(e) Whether the cause of the violation was an unavoidable accident, negligence or an intentional act.
(f) The size and type of ownership of the operation.
(g) Any relevant rule of the board.
(h) The violator’s cooperativeness and efforts to correct the violation.
(3) The penalty imposed under this section may be remitted or mitigated upon such terms and conditions as the board determines to be proper and consistent with the public benefit. Upon the request of the person incurring the penalty, the board shall consider evidence of the economic and financial condition of the person in determining whether a penalty shall be remitted or mitigated.
(4) The board, by rule, may delegate to the State Forester upon such conditions as deemed necessary, all or part of the authority of the board provided in subsection (3) of this section to assess, remit or mitigate civil penalties.
(5) For a violation of ORS 527.745, or rules for reforestation adopted pursuant to ORS 527.745, the State Forester may impose a civil penalty in an amount equal to the estimated cost of reforesting lands pursuant to ORS 527.690.
SECTION 19. ORS 527.710 is amended to read:
527.710. (1) In carrying out the purposes of ORS 527.610 to 527.770, 527.990 (1) and 527.992, the State Board of Forestry, in consultation with the Department of Environmental Quality, shall adopt, in accordance with applicable provisions of ORS chapter 183, rules to be administered by the State Forester establishing standards for forest practices in each region or subregion.
(2) The rules shall ensure the continuous growing and harvesting of forest tree species. Consistent with ORS 527.630, the rules shall provide for the overall maintenance of the following resources:
(a) Air quality;
(b) Water resources, including but not limited to sources of domestic drinking water;
(c) Soil productivity; and
(d) Fish and wildlife.
(3)(a) In addition to its rulemaking responsibilities under subsection (2) of this section, the board shall collect and analyze the best available information and establish inventories of the following resource sites needing protection:
(A) Threatened and endangered fish and wildlife species identified on lists that are adopted, by rule, by the State Fish and Wildlife Commission or are federally listed under the Endangered Species Act of 1973 as amended;
(B) Sensitive bird nesting, roosting and watering sites;
(C) Biological sites that are ecologically and scientifically significant; and
(D) Significant wetlands.
(b) The board shall determine whether forest practices would conflict with resource sites in the inventories required by paragraph (a) of this subsection. If the board determines that one or more forest practices would conflict with resource sites in the inventory, the board shall consider the consequences of the conflicting uses and determine appropriate levels of protection.
(c) Based upon the analysis required by paragraph (b) of this subsection, and consistent with the policies of ORS 527.630, the board shall adopt rules appropriate to protect resource sites in the inventories required by paragraph (a) of this subsection.
(4) Before adopting rules under subsection (1) of this section, the board shall consult with other agencies of this state or any of its political subdivisions that have functions with respect to the purposes specified in ORS 527.630 or programs affected by forest operations. Agencies and programs subject to consultation under this subsection include, but are not limited to:
(a) Forest practices programs under ORS 527.610 to 527.770, concerning which the board shall consult with the department;
[(a)] (b) Air and water pollution programs administered by the [Department of Environmental Quality] department under ORS chapters 468A and 468B and ORS 477.013 and 477.515 to 477.532;
[(b)] (c) Mining operation programs administered by the Department of Geology and Mineral Industries under ORS 516.010 to 516.130 and ORS chapter 517;
[(c)] (d) Game fish and wildlife, commercial fishing, licensing and wildlife and bird refuge tax incentive programs administered by the State Department of Fish and Wildlife under ORS 272.060 and ORS chapters 496, 498, 501, 506 and 509;
[(d)] (e) Park land, Willamette River Greenway, scenic waterway and recreation trail programs administered by the State Parks and Recreation Department under ORS 358.480 to 358.545, 390.310 to 390.368, 390.805 to 390.925, 390.950 to 390.989 and 390.121;
[(e)] (f) The programs administered by the Columbia River Gorge Commission under Public Law 99-663 and ORS 196.110 and 196.150;
[(f)] (g) Removal and fill programs administered by the Department of State Lands under ORS 196.800 to 196.900;
[(g)] (h) Federal Safe Drinking Water Act programs administered by the Oregon Health Authority under ORS 448.273 to 448.990;
[(h)] (i) Conservation and conservation tax incentive programs administered by the State Parks and Recreation Department under ORS 273.563 to 273.591;
[(i)] (j) Open space land tax incentive programs administered by cities and counties under ORS 308A.300 to 308A.330;
[(j)] (k) Water resources programs administered by the Water Resources Department under ORS 536.220 to 536.540; and
[(k)] (L) Pesticide control programs administered by the State Department of Agriculture under ORS chapter 634.
(5) In carrying out the provisions of subsection (4) of this section, the board shall consider and accommodate the rules and programs of other agencies to the extent deemed by the board to be appropriate and consistent with the purposes of ORS 527.630.
(6) The board shall adopt rules to meet the purposes of another agency’s regulatory program where it is the intent of the board to administer the other agency’s program on forestland and where the other agency concurs by rule. An operation performed in compliance with the board’s rules shall be deemed to comply with the other agency’s program.
(7)(a) The board may enter into cooperative agreements or contracts necessary in carrying out the purposes specified in ORS 527.630.
(b) The State Forestry Department shall enter into agreements with appropriate state agencies for joint monitoring of the effectiveness of forest practice rules in protecting forest resources and water quality.
(8) If, based upon the study completed pursuant to section 15 (2)(f), chapter 919, Oregon Laws 1991, the board determines that additional rules are necessary to protect forest resources pursuant to ORS 527.630, the board shall adopt forest practice rules that reduce to the degree practicable the adverse impacts of cumulative effects of forest practices on air and water quality, soil productivity, fish and wildlife resources and watersheds. Such rules shall include a process for determining areas where adverse impacts from cumulative effects have occurred or are likely to occur, and may require that a written plan be submitted for harvests in such areas.
(9)(a) The State Forester, in cooperation with the State Department of Fish and Wildlife, shall identify streams for which restoration of habitat would be environmentally beneficial. The State Forester shall select as a priority those streams where restoration efforts will provide the greatest benefits to fish and wildlife, and to streambank and streambed stability.
(b) For those streams identified in paragraph (a) of this subsection, the State Forester shall encourage landowners to enter into cooperative agreements with appropriate state agencies for conduct of restoration activities.
(c) The board, in consultation with appropriate state agencies, shall study and identify methods for restoring or enhancing fish and wildlife populations through restoration and rehabilitation of sites beneficial to fish and wildlife.
(d) The board shall adopt rules to implement the findings of this subsection.
(10) In addition to its responsibilities under subsections (1) to (3) of this section, the board shall adopt rules to reduce the risk of serious bodily injury or death caused by a rapidly moving landslide directly related to forest practices. The rules shall consider the exposure of the public to these safety risks and shall include appropriate practices designed to reduce the occurrence, timing or effects of rapidly moving landslides. As used in this subsection, <<rapidly moving landslide>> has the meaning given that term in ORS 195.250.
SECTION 20. ORS 527.724 is amended to read:
527.724. Subject to ORS 527.765 and 527.770, any forest operations on forestlands within this state shall be conducted in full compliance with the rules and standards of the Environmental Quality Commission relating to air and water pollution control and may be subject to inspection before, during or after the forest operations. In addition to all other remedies provided by law, any violation of those rules or standards shall be subject to all remedies and sanctions available under statute or rule to the Department of Environmental Quality or the Environmental Quality Commission.
SECTION 21. ORS 527.770 is amended to read:
527.770. A forest operator conducting, or in good faith proposing to conduct, operations in accordance with best management practices currently in effect shall not be considered [in violation of] to demonstrate compliance with any water quality standards. When the State Board of Forestry adopts new best management practices and other rules applying to forest operations, such rules shall apply to all current or proposed forest operations upon their effective dates. However, nothing in this section prevents enforcement of water quality standards against a forest operator conducting operations after the time provided in ORS 527.765 (3)(e) for adoption of revised best management practices if the board either has not adopted revised management practices or has not made a finding that such revised best management practices are not required.
SECTION 22. ORS 527.990 is amended to read:
527.990. (1) Subject to ORS 153.022, violation of ORS 527.670, 527.672, 527.676, 527.740, 527.750 or 527.755, or any rule promulgated under ORS 527.710 is a Class [A misdemeanor] :HR3B.. Each day of operation in violation of an order issued under ORS 527.680 (3) shall be deemed to be a separate offense.
(2) Violation of ORS 527.260 (1) is a Class [A misdemeanor]:HR3B.. Violation of ORS 527.260 (3) is a Class [C misdemeanor]:HR3B.. Leave as is unless you have a reason for wanting this change, which we don’t understand.
SECTION 23. The amendments to ORS 468B.100, 468B.110, 527.630, 527.670, 527.685, 527.710, 527.724, 527.770 and 527.990 by sections 14 to 22 of this 2022 Act apply to conduct occurring on or after the effective date of this 2022 Act.