Oregon Administrative Rules
Chapter 629 - DEPARTMENT OF FORESTRY
Division 23 - FOREST TAXATION
Section 629-023-0430 - Eligible Project Costs
Universal Citation: OR Admin Rules 629-023-0430
Current through Register Vol. 63, No. 9, September 1, 2024
For projects planted on or after January 1, 2008, the application fee is an eligible project cost. For all projects, eligible project and plantation establishment costs incurred by the taxpayer to forest underproductive forestland may include labor (does not include labor performed by the taxpayer), supervision, material, and equipment operating costs for the following:
(1) Site preparation;
(2) Planting, or with State Forester approval, seeding;
(3) Release;
(4) Moisture conservation;
(5) Erosion control;
(6) Animal damage control.
Stat. Auth.: ORS 315 & 526
Stats. Implemented: ORS 315.104 & 315.106
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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