(2) As used in this section:
(a) "Environmentally sensitive logging equipment" means logging equipment that was originally manufactured after 1992.
(b) "Logging equipment" means machinery and equipment:
(A) Used or held for use in logging or forest management operations involving timber harvest, including the felling, bucking, yarding, loading or utilization of timber, logs or wood fiber in the forest, or used or held for use in reforestation, forest vegetation restoration, site preparation, vegetation control, stand and tree improvement or thinning;
(B) That is specifically designed for activities related to water quality or fish and wildlife habitat protection in the forest; or
(C) Consisting of excavators used or held for use in logging road construction, maintenance, reconstruction or improvements, including the closing or obliterating of existing forest roads.
(c) "Logging equipment" does not include:
(A) Equipment used in nonforest applications for more than 20 percent of the tax year, as measured by the operating hours of the equipment.
(B) Equipment used or held for use in the manufacturing or milling of forest products.
(C) Power saws, hand tools, blocks or pulleys that are not a part of the equipment, rigging, shop equipment or support equipment.
(D) Logging equipment that is exempt from tax under ORS 307.831. [1999 c.957 §3; 2009 c.852 §1; 2021 c.528 §7]
Note: Section 8, chapter 528, Oregon Laws 2021, provides:
Sec. 8. The amendments to ORS 307.827 by section 7 of this 2021 Act apply to property tax years beginning on or after July 1, 2019. [2021 c.528 §8]