Oregon Statutes 477.270 – Budgeted cost of forester to be lien; collection; deposit of amounts collected
(1) Subject to the forest patrol assessment limitations set forth in ORS § 477.230:
Terms Used In Oregon Statutes 477.270
- Board: means the State Board of Forestry. See Oregon Statutes 477.001
- Department: means the State Forestry Department. See Oregon Statutes 477.001
- Fiscal year: means the period beginning on July 1 of any year and ending on June 30 of the next year. See Oregon Statutes 477.001
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Forest patrol assessment: means the costs levied and assessed under ORS § 477. See Oregon Statutes 477.001
- Forester: means the State Forester or authorized representative. See Oregon Statutes 477.001
- Forestland: means any woodland, brushland, timberland, grazing land or clearing that, during any time of the year, contains enough forest growth, slashing or vegetation to constitute, in the judgment of the forester, a fire hazard, regardless of how the land is zoned or taxed. See Oregon Statutes 477.001
- Lien: A claim against real or personal property in satisfaction of a debt.
- State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100
(a) The budgeted cost of the forester, as provided for in ORS § 477.205 to 477.281, in providing protection for privately owned forestland shall be a lien upon such property, shall be reported by the forester to the governing body of the county in which the lands are situated on or after July 1 of each fiscal year, and shall be levied and collected by the governing body with the next taxes on the land in the same manner and with the same interest, penalty and cost charges as apply to ad valorem property taxes in this state. The governing body shall instruct the proper officer to extend the amounts on the assessment roll in a separate account, and the procedure provided by law for the collection of taxes and delinquent taxes shall apply. Upon collection thereof, the governing body shall repay the entire amount collected to the forester.
(b) In lieu of the procedures under paragraph (a) of this subsection, the forester, under the direction of the State Board of Forestry, may make direct billing of the budgeted cost to owners of forestland and receive payment of the cost therefrom. In the event that under such billing procedures any owners fail to make payment, the unpaid budgeted cost shall become a lien against the property so billed and shall be levied and collected with the next taxes on such property as described in paragraph (a) of this subsection.
(c) The budgeted cost of the forester in providing protection for forestland owned by the state or by a political subdivision shall be paid to the forester on or before the first day of January of the fiscal year for which such protection is to be provided.
(2) Except as provided in ORS § 477.230 (2), all moneys received by the forester pursuant to this section shall be paid into the State Treasury, credited to the State Forestry Department Account and used exclusively for the purposes of ORS § 477.205 to 477.281. [Formerly 477.033; 1983 c.16 § 2; 1999 c.355 § 8]
[Repealed by 1953 c.152 § 10]
[Repealed by 1953 c.152 § 10]
[1981 c.321 § 14; 1983 c.109 § 1; repealed by 1989 c.769 § 6]
[Repealed by 1953 c.152 § 10]