Property Tax

Timber harvesting

Anyone planning to harvest timber from any land in Oregon—public or private—must have a notification of operation from the Oregon Department of Forestry (ODF) (ORS 321.005 and 321.550). There’s no filing fee.
 
A notification of operation is valid for the calendar year (January 1 through December 31). Civil penalties may result for logging without notifying ODF [ORS 321.550(3)(a)].
 
We receive a copy of the notification and use the information for mailing timber tax forms. The timber owner is responsible for filing and paying the taxes.