(a) The forester under ORS 477.210 (4), with the approval of the State Board of Forestry;
(b) The United States of America through contract or agreement with the forester or board;
(c) Any forest protective agency under contract or agreement with the forester or board pursuant to ORS 477.406; or
(d) Any forest protective agency, described in paragraph (c) of this subsection, under a contract or agreement with the United States of America wherein such agency agrees to protect specific federal forestlands, and in return, the United States of America agrees to protect specific lands of such agency.
(2) Except as otherwise provided in ORS 477.760, for each fiscal year the assessment levied per acre of ownership of forestland designated in subsection (1) of this section shall be:
(a) Seven and one-half cents for all forestlands east of the summit of the Cascade Mountains and all forestlands which have been classified Class 3, agricultural class, under ORS 526.305 to 526.370; or
(b) Five cents for all forestlands not described in paragraph (a) of this subsection. [1969 c.524 §§7,8; 1981 c.321 §3; 1985 c.759 §35; 1989 c.769 §5; 1991 c.639 §8; 2003 c.14 §318; 2007 c.779 §4]