Oregon Administrative Rules
Chapter 629 - DEPARTMENT OF FORESTRY
Division 607 - SMALL FORESTLAND OWNER
Section 629-607-0450 - Forest Conservation Tax Credit Area

(1) The width of the forest conservation area is the difference between the outermost edge of the standard practice width as described in OAR 629-643-0100 through 629-643-0135 and the outermost edge of the small forestland owner minimum option width as described in OAR 629-643-0141 through 629-643-0142. The length of the forest conservation tax credit area is the length of frontage that follows the same lengths as the standard practice option requirements as defined in OAR 629-643-0100 through 629-643-0135.

(2) A small forestland owner may apply for a forest conservation tax credit for an amount that is one half of the stumpage value left between the inside edge of the small forestland owner minimum option and the edge of dry stream channel areas required to be retained for Small Type Np tributaries to Type F or Type SSBT streams as described in OAR 629-643-0105, 629-643-0125, and 629-643-0130. To be eligible for the forest conservation tax credit, the small forestland owner shall field survey the stream and have 100 feet or more of surveyed dry channel between two flow features downstream of the RH max.

(3) Once a forest conservation tax credit has been issued for a riparian management area, the small forestland owner and any future owners must adopt the standard practice in that riparian management area for a period of 50 years from the date the certification was issued.

(4) Landowners shall not remove trees within a forest conservation area except for incidental tree removal, personal use (e.g., provision of firewood), and public safety purposes consistent with the purposes for which the tax credit has been granted under chapter 34, Oregon Laws 2022. Small forestland owners should consult with the Small Forestland Owner Assistance Office prior to removing trees from the forest conservation area.