Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 321 - TIMBER TAXES
Section 150-321-0650 - Definition of Owner for Small Tract Forestland Purposes
Universal Citation: OR Admin Rules 150-321-0650
Current through Register Vol. 63, No. 9, September 1, 2024
"Owner" as used in ORS 321.706 to 321.716 means one or more individuals, a public or private corporation, a limited liability company, a limited liability partnership, an unincorporated association, a partnership, an estate, a trust, a government, a governmental instrumentality, or any combination of these or similar entities.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 321.706
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