Form 201 Fp - Forest Products Harvest Tax Return Sample (2004) - Oregon Department Of Revenue Page 9
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42MBF—Thousand board feet (1,000 bf).
Special Cull—Logs that do not meet the minimum
requirements of peeler or sawmill grade logs, but are
Net Stumpage Recovery—Value of logs at a mill less
suited for rotary cutting of veneer. Special culls are
the cost of logging and transport.
included in the definition of adjusted gross volume.
Net Volume—Gross volume minus defect. This mea-
Specially Assessed Value—A value set by Legisla-
surement, along with adjusted gross volume, is used
ture. Adjusted by the Oregon Department of Revenue
in tax calculations.
using statute and rules to accommodate changes in
the market.
Non-Forestland Owners—A person who harvests
timber from other than designated forestland or land
Species—Type of tree. Common species in Western
assessed as Highest and Best Use Forestland.
Oregon: Douglas Fir, Western Hemlock, and Red
Alder. Common species in Eastern Oregon: Ponderosa
Peeler—A log from which veneer is peeled for the
production of plywood.
Pine and Lodgepole Pine.
Permit (Notification of Operations)—Notice of intent
Stumpage—Timber in unprocessed form as found in
to harvest timber given to the Oregon Department
the woods.
of Forestry, which furnishes a copy to the Oregon
Stumpage Value—The appraised value of standing
Department of Revenue. Timber tax forms are mailed
timber.
to the party indicated as timber owner.
Thinning—Cutting in a stand to increase its rate of
Salvage Wood—Usually logs of poor quality, utility,
growth and to promote sanitation.
and special cull, dead or burned, which are removed
before further deterioration can take place.
Timber—All logs that can be measured in board feet
and meet the minimum of utility cull or better, and
Sawlog—Any log that is sawn to produce lumber.
other forest products as determined by department
Seller of Logs—A company or person who sells logs
rule.
to a processing facility.
Timber Owner—An individual or combination of
Slash—Material such as limbs and pieces of logs usu-
individuals, any partnership, firm, corporation, or
ally burned or left in the woods after a harvest. Slash
association of any nature holding title to harvested
is exempt from timber taxes unless it is removed from
timber at first measurement. The party responsible for
the woods in log or chip form.
the timber taxes.
Small Owner—A landowner who owns less than
Utility Cull—Logs that do not meet the minimum
5,000 acres of forestland in Oregon.
requirements of peeler or sawmill grades, but are
suitable for the production of firm, usable pulp chips.
Small Sawlogs—A classification of logs used by the
Utility cull is included in the definition of adjusted
Oregon Department of Revenue to describe conifer
gross volume.
saw logs less than 9 inches in diameter and purchased
by weight.
Western
Oregon—Benton,
Clackamas,
Clatsop,
Columbia, Coos, Curry, Douglas, Hood River, Jackson,
Small Tract Forestland (STF)—Forestland of an
Josephine, Lane, Lincoln, Linn, Marion, Multnomah,
owner that meets the requirement and is the subject of
an approved application.
Polk, Tillamook, Washington, and Yamhill counties.
9
150-441-409 (Rev. 2-05)
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