Oregon Law
Law as of Jan 1, 2026
Chapter contents
478.001Definitions 478.002Status of districts existing in 1957 478.004New district succeeds to and replaces abolished district 478.010Formation; territories that may not be included in districts; exception 478.020[Amended by 1967 c.610 §2; 1969 c.667 §4; repealed by 1971 c.727 §203] 478.030[Amended by 1967 c.610 §3; 1969 c.667 §5; repealed by 1971 c.727 §203] 478.040[Repealed by 1957 s.s. c.10 §4 (478.041 enacted in lieu of 478.040)] 478.041[1957 s.s. c.10 §5 (enacted in lieu of 478.040); 1959 c.68 §1; 1961 c.523 §1; 1961 c.549 §1; 1969 c.667 §6; repealed by 1971 c.727 §191] 478.050Qualifications for directors 478.060[Amended by 1963 c.299 §2; repealed by 1971 c.647 §149 and by 1971 c.727 §203] 478.070[Amended by 1961 c.549 §2; 1969 c.667 §8; repealed by 1971 c.727 §203] 478.080[Amended by 1961 c.549 §3; 1969 c.667 §9; repealed by 1971 c.647 §149; 1971 c.727 §203] 478.090Effect of 1939 Act on districts then existing 478.100Immaterial defects in organization not to invalidate district organization 478.110[Repealed by 1969 c.667 §70] 478.115County governing body to determine territory of district 478.120Inclusion of forestland in district 478.130Certain structures subject to fire damage to be added to tax rolls 478.140Procedure for adding land to district by consent of owner 478.150Conference with State Forestry Department required prior to formation of district or annexation of territory 478.155Formation of district with tax zones; contents of formation petition and order creating district; determination of tax levy in each zone; boundary changes 478.160Filing of boundary or zone change with county assessor and Department of Revenue 478.210Directors; organization; term; oath 478.215Position numbers for director election 478.220[Repealed by 1957 s.s. c.10 §6 (478.221 enacted in lieu of 478.220)] 478.221Nomination and election of directors 478.225Election subdistricts; petition for formation; election 478.228Boundaries of subdistricts 478.230[Amended by 1953 c.369 §2; 1967 c.609 §11; 1969 c.667 §14; repealed by 1971 c.647 §149] 478.231Election laws applicable 478.232[1979 c.364 §4; repealed by 1983 c.350 §331a] 478.234Subdistricts for nomination or election of directors 478.235[1979 c.364 §5; repealed by 1983 c.350 §331a] 478.240Special elections; electors 478.245[1955 c.617 §1; repealed by 1969 c.325 §4 and 1969 c.667 §70] 478.250Meetings and officers of board 478.260Fire chief; fire department facilities; fire evacuation routes; emergency medical services 478.270Reports of directors; State Fire Marshal cooperation; uniform forms 478.280Employment of assistants 478.290Additional authority of districts within 10-mile radius of city of 100,000 or more 478.300Contracting with others to provide facilities and services for fire protection or road lighting; authority over open burning and fire permits; rules 478.305Contracting with others for mutual communication system; contracts in other states 478.308Contracting with others for regional oil and hazardous material emergency response team 478.310Response to fire or public safety incident outside its own territory by district or municipality; liability for costs 478.315Response to fire or public safety incident in Columbia River Gorge National Scenic Area; payment of costs 478.325District may levy taxes for purposes of ORS 478.335 to 478.370 478.335Contracts for medical and hospital services or insurance 478.340Payment of premiums or charges on contracts; employee contributions; multiple contracts 478.355Establishment of employee retirement system; provisions of plan 478.360Fund to provide retirement benefits 478.365Employee contributions to retirement fund 478.370Retirement benefits not to be funded for individual not employee of district when membership in system created 478.390Investments authorized to fund length of service awards for volunteer firefighters 478.410Power of district to levy taxes, borrow money, sell bonds and create fees 478.420Sale of bonds 478.430Ad valorem tax 478.432Taxation of qualified forestland and structures on qualified forestland 478.440Gifts; sinking fund 478.450Tax for road lighting; method 478.460Deposit and disbursement of funds 478.470Interest on unpaid warrants; limitation on amount of warrants 478.480Formation of tax zones; basis for zones; public hearing 478.485Notice of public hearing 478.490Election on question of dividing district into tax zones; order creating zones; effect 478.495Limitation on changes in tax zone boundaries 478.500Determination of tax levy in each tax zone 478.505Petition for tax zones by district electors; number of signatures required; public hearing 478.510[Amended by 1969 c.667 §32; repealed by 1971 c.727 §203] 478.520[Amended by 1969 c.667 §33; repealed by 1971 c.727 §203] 478.530[Amended by 1969 c.667 §34; repealed by 1971 c.647 §149 and by 1971 c.727 §203] 478.540[Amended by 1969 c.694 §21; repealed by 1971 c.727 §203] 478.550[Repealed by 1969 c.667 §70] 478.555[1969 c.694 §23; repealed by 1971 c.727 §203] 478.560Deposit and disbursement of funds of districts located in two or more counties 478.610[Amended by 1959 c.658 §2; 1963 c.299 §3; 1967 c.610 §1; 1969 c.79 §4; 1969 c.667 §36; repealed by 1971 c.727 §203] 478.614[1953 c.165 §1; 1961 c.682 §1; 1969 c.667 §37; repealed by 1971 c.727 §203] 478.616[1953 c.165 §2; 1969 c.667 §38; repealed by 1971 c.727 §203] 478.618[1969 c.79 §6; 1969 c.667 §68; repealed by 1971 c.727 §203] 478.620[Amended by 1969 c.667 §39; repealed by 1971 c.727 §203] 478.630[Amended by 1969 c.667 §40; repealed by 1971 c.727 §203] 478.640[Amended by 1969 c.667 §41; repealed by 1971 c.727 §203] 478.650[Amended by 1969 c.667 §42; repealed by 1971 c.727 §203] 478.660[Amended by 1969 c.667 §43; repealed by 1971 c.727 §203] 478.665Withdrawal of territory from district; inclusion in forest protection district; assessment 478.700[1965 c.316 §2; 1969 c.667 §44; repealed by 1971 c.727 §203] 478.702Annexing lands to district 478.710[Amended by 1969 c.667 §45; repealed by 1971 c.727 §203] 478.720[Amended by 1969 c.667 §46; repealed by 1971 c.727 §203] 478.730[Amended by 1969 c.667 §47; repealed by 1971 c.727 §203] 478.740[Amended by 1969 c.667 §48; repealed by 1971 c.727 §203] 478.750[Amended by 1965 c.316 §4; 1969 c.667 §49; repealed by 1971 c.727 §203] 478.760[1965 c.316 §3; 1969 c.667 §50; repealed by 2003 c.46 §54] 478.810[Amended by 1969 c.667 §51; repealed by 1971 c.727 §203] 478.820[Amended by 1969 c.667 §52; repealed by 1971 c.727 §203] 478.830[Amended by 1969 c.667 §53; repealed by 1971 c.727 §203] 478.840Definitions for ORS 478.845 to 478.875 478.845Revenue bonds authorized for fire safety systems 478.850Sources of bond payment restricted 478.855Loan fund created from bond proceeds; other sources for fund 478.860Standards for eligibility for loans for fire safety systems 478.865Loan contract; repayment plan; terms and conditions 478.870Powers granted to enforce loan contracts and secure payment of bonds; reserve fund 478.875Remedies for breach of loan contract 478.880Legislative findings 478.885Payment or repayment for cost of fire safety system installation in multifamily housing 478.910Adoption of fire prevention code 478.920Scope of fire prevention code 478.924Approval of code by city or county required 478.927Building permit review for fire prevention code 478.930Violation of code; failure to remove hazards; burning waste without permit prohibited 478.940[Amended by 2021 c.539 §138; repealed by 2025 c.179 §3] 478.960Burning of certain materials permitted only with permission of fire chief; damage or injury; burning schedules and restrictions 478.965Recovery by district of costs of suppressing unlawful fire; attorney fees 478.970Purpose of district unique identifiers 478.972Application by district to State Fire Marshal for issuance of unique identifier for district 478.974[1953 c.164 §3; 1969 c.667 §61; repealed by 2001 c.426 §6] 478.976[1953 c.164 §4; repealed by 2001 c.426 §6] 478.978[1953 c.164 §5; 1969 c.667 §62; repealed by 2001 c.426 §6] 478.980Unique identifier for district formed by consolidation or merger of districts 478.982Dissolved district unique identifier not to be used by other district 478.990Penalties

Chapter 478 — Rural Fire Protection Districts

ORS 478.432 Taxation of qualified forestland and structures on qualified forestland

(1)

As used in this section, “qualified forestland” means forestland that is:

(a)

Included in a rural fire protection district under ORS 478.010 (3); and

(b)

Outside the limits of a city.

(2)

If a structure exists, in whole or in part, on qualified forestland, the property subject to taxation by a rural fire protection district shall include the value of any structures subject to taxation and may not exceed 10 acres in any one ownership.

(3)

If a structure does not exist on qualified forestland, the property subject to taxation by a rural fire protection district is limited to individual lots or parcels not exceeding 10 acres in size.

Note: 478.432 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 478 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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Version history

2026-01-01

2025 Oregon Revised Statutes — official online source