69th OREGON LEGISLATIVE ASSEMBLY--1997 Regular Session


                            Enrolled

                         House Bill 2134

Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Budget and Management
  Division, Oregon Department of Administrative Services)


                     CHAPTER ................


                             AN ACT


Relating to forest products harvest taxes; amending ORS 321.015;
  prescribing an effective date; and providing for revenue
  raising that requires approval by a three-fifths majority.

Be It Enacted by the People of the State of Oregon:

  SECTION 1. ORS 321.015 is amended to read:
  321.015. (1) For the calendar years beginning January 1,
  { - 1996 - }  { +  1998 + }, and January 1,   { - 1997 - }
 { +  1999 + }, there is levied a privilege tax of   { - 50 - }
 { +  55 + } cents per thousand feet, board measure, upon
taxpayers for the privilege of harvesting of all merchantable
forest products harvested on forestlands. Subject to ORS 321.145,
the proceeds of the tax shall be transferred as provided in ORS
321.152 (2) to the Forest Research and Experiment Account for use
for the forest resource research, experimentation and studies
described in ORS 526.215 and for the Forest Research Laboratory
established under ORS 526.225.
  (2) Except as provided in ORS 477.760, in addition to the tax
levied by subsection (1) of this section, there hereby is levied
a forest products harvest tax upon taxpayers of 50 cents per
thousand feet, board measure, for the privilege of harvesting all
merchantable forest products harvested on forestlands for the
payment of benefits related to fire suppression as provided in
ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to
477.460.
  (3) For the calendar years beginning January 1,   { - 1996 - }
 { +  1998 + }, and January 1,   { - 1997 - }  { +  1999 + }, in
addition to the taxes levied under subsections (1) and (2) of
this section, there hereby is levied a privilege tax upon
taxpayers for the privilege of harvesting all merchantable forest
products harvested on forestland in the amount of   { - 58 - }
 { +  70 + } cents per thousand feet, board measure, for the
purpose of administering the Oregon Forest Practices Act in an
amount not to exceed 40 percent of the total expenditures
approved by the Legislative Assembly for this purpose, including
salary adjustments approved by the Legislative Assembly for
fiscal years
  { - 1996 and 1997 - }  { +  1998 and 1999 + }.
  (4) Subject to subsection (5) of this section, the taxes shall
be measured by and be applicable to each per thousand feet, board
measure, on the total quantity of forest products harvested in


Enrolled House Bill 2134 (HB 2134-A)                       Page 1



this state measured by use of any log scale which is or may be in
general use in the logging industry and which is designed to
measure total volume of merchantable forest products in board
feet. However, if the department finds that the scale used by any
taxpayer in computing the taxes due under ORS 321.005 to 321.185
and 321.560 to 321.600 does not accurately reflect the total
quantity of merchantable forest products harvested by the
taxpayer, it may require the taxpayer to adopt another log scale
in general use in the industry which in the department's opinion
will accurately reflect merchantable harvest in board feet.
  (5) The first 25,000 feet, board measure, of forest products
harvested annually by any taxpayer during each calendar year
shall be excluded from the total quantity of harvested forest
products which constitutes the measure of the taxes under ORS
321.005 to 321.185 and 321.560 to 321.600.
  SECTION 2.  { + This Act takes effect on January 1, 1998. + }
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Passed by House June 12, 1997


      ...........................................................
                                             Chief Clerk of House

      ...........................................................
                                                 Speaker of House

Passed by Senate June 19, 1997


      ...........................................................
                                              President of Senate





























Enrolled House Bill 2134 (HB 2134-A)                       Page 2





Received by Governor:

......M.,............., 1997

Approved:

......M.,............., 1997


      ...........................................................
                                                         Governor

Filed in Office of Secretary of State:

......M.,............., 1997


      ...........................................................
                                               Secretary of State









































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