Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 321 - TIMBER TAXES
Section 150-321-0550 - Measuring Harvested Timber
Universal Citation: OR Admin Rules 150-321-0550
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Definitions for purposes of this rule:
(a)
"Check Scaling" is the procedure for verifying that an entity's scaling
practices comply with the Official Log Scaling Rules.
(b) "Grading" means determining the quality
of logs, considering such factors as gross diameter, length of log, surface
characteristics, annual ring count, slope of grain and other factors as
reflected in the Official Log Scaling Rules.
(c) "Harvest Unit" is a contiguous
geographical area from which timber is harvested that has the following
characteristics:
(A) The unit is entirely
within one county;
(B) The unit is
not larger than 320 acres;
(C) The
unit is under one ownership;
(D)
The unit is limited to harvest by one method (e.g., clearcut, thinning); and
(E) Operations within a harvest
unit may not be farther than one mile apart.
(F) The department may grant exceptions to
these criteria upon written request.
(d) "Measuring" means the determination of
the quantity and quality of logs. Measuring must happen at the time of transfer
of ownership of the logs and is the responsibility of the timber owner.
(e) "Official Log Scaling Rules"
are those rules developed by the Northwest Log Rules Advisory Group as
reflected in the most current edition of Official Rules for the following Log
Scaling and Grading Bureaus: Columbia River, Northern California, Pacific Rim,
Southern Oregon, Yamhill.
(f)
"Sample Scaling" means to measure a portion of a weighed log inventory and
apply the statistical information of the selection to the entire inventory.
(g) "Scaling" means the
measurement of the gross and net volume of logs as determined by using the
Official Log Scaling Rules.
(2) Measurement of scaled logs must:
(a) Be done using the Official Log Scaling
Rules and must be determined by one of the following persons:
(A) Scalers of third party scaling
organizations that:
(i) Assure its scalers
produce consistent scaling results;
(ii) Assure its scalers will exercise
independent judgment;
(iii) Have a
training and certification program for its scalers;
(iv) Check scale a minimum of eight loads
every two months for each employee scaling and grading logs subject to timber
taxes under ORS 321.005-185,
321.700-754, and
321.805-855 within a 5 percent tolerance of the
log volumes; and
(v) Make
check-scale records available to the department upon request.
(B) Scalers employed by companies
who are check scaled by a third-party scaling organization, or company check
scalers employed by a company that:
(i) Meets
all the requirements listed in paragraph (2)(a)(A) of this rule; and
(ii) Provides a rescale and training in the
event of an unsatisfactory check scale;
(iii) Provides total volume by grade and
species by harvest unit for the period between an unsatisfactory check scale
and the next satisfactory check scale at the request of the department; and
(iv) Allows the department to
independently check scale.
(C) Scalers employed by companies with less
than four scalers who each scale less than 50 thousand board feet per week if
approved by the department. The company must:
(i) Make a written request to the department
which includes:
(I) Name, duties and
experience of the scaler;
(II)
Type of logs scaled;
(III) Scaling
instructions;
(IV) A description
of the scaling location;
(V) An
explanation of how the scaling information is secured to prevent loss or
tampering of information; and
(VI)
Provisions for check scaling.
(ii) If requested by the department, provide
training specific to the type of logs delivered to the scaling point.
(D) Check scalers who
meet the following qualifications:
(i) Be a
qualified scaler with five plus years experience scaling logs;
(ii) Participate in an effective training and
certification program that is recognized by one of the bureaus that is a member
of the Northwest Log Rules Advisory Group;
(iii) Demonstrate proficiency with the
Official Log Scaling Rules; and
(iv) Makes record of qualifications, training
and certification available upon request.
(b) Be recorded on original scaling and
grading load tickets that contain the following information:
(A) Name of log seller (taxpayer);
(B) Date of measurement;
(C) Name of log purchaser;
(D) Log brand;
(E) Log species;
(F) Log Grade;
(G) Number of logs;
(H) Gross log measurements, deductions and
net volume; and
(I) Trip ticket
number.
(3) Measurement of weighed logs must:
(a) Be done
by an employee of a delivery facility who has been instructed on the proper use
of the equipment listed in subsection (3)(b) of this rule.
(b) Use weigh instruments or devices that are
tested, certified or licensed by the Oregon State Department of Agriculture
under ORS 618.020, 618.016,
618.121 and
618.151.
(c) Be recorded on original load tickets
which contain the following information:
(A)
Name of log seller (taxpayer);
(B)
Name of log purchaser;
(C) State
Forestry (harvest) permit number;
(D) Trip ticket (or woods trip receipt
number);
(E) Date of measurement;
(F) Location of measurement;
(G) Scaling organization or
company doing the weighing;
(H)
Weight ticket number;
(I) Gross,
tare and net weights.
(4) A taxpayer may use "sample scaling" to determine the volume and grade of logs harvested.
(a) Sample scaling must be done on a harvest
unit basis and the following criteria must be met:
(A) Must meet the criteria of section (2) of
this rule;
(B) The number of loads
scaled (the sample intensity) must ensure that 95 percent of the time the
average volume of a scaled load falls within 5 percent of the average volume of
all sampled loads for the harvest unit.
(C) Samples must be selected through a
random, unbiased method.
(D)
Samples must be taken over the entire period of harvest.
(E) Once a load has been selected for the
sample, it cannot be removed.
(b) Sampling methodology that does not meet
the criteria of subsection (4)(a) of this rule may be used if submitted in
writing and approved by the department prior to use.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 321.609
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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