Section 321.824 - Lands not eligible for special assessment(1) Lands assessed by the Department of Revenue pursuant to ORS 308.505 to 308.674 or 308.805 to 308.820 may not be assessed under ORS 321.805 to 321.855.(2) Land used exclusively for growing cultured Christmas trees may not be assessed under ORS 321.805 to 321.855.(3) Land that is used to grow hardwood timber, including but not limited to hybrid cottonwood, may not be assessed under ORS 321.805 to 321.855 if: (a) The land is prepared using intensive cultivation methods and is cleared of competing vegetation for at least three years after tree planting;(b) The timber is of a species marketable as fiber for inclusion in the furnish for manufacturing paper products;(c) The timber is harvested on a rotation cycle within 12 years after planting; and(d) The land and timber are subject to intensive agricultural practices such as fertilization, insect and disease control, cultivation and irrigation.(4) Nothing contained in ORS 321.805 to 321.855 shall prevent:(a) The collection of ad valorem property taxes that became a lien against timber prior to July 1, 1962.(b) The collection of taxes, charges or assessments made pursuant to law for protection.(c) The collection of taxes levied under the provisions of ORS 321.005 to 321.185 and 321.560 to 321.600.Formerly 321.415; 2005 c. 94, § 107