Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 321 - TIMBER TAXES
Section 150-321-0660 - Required Signatures for Small Tract Forestland Application
Universal Citation: OR Admin Rules 150-321-0660
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Small Tract Forestland applications must be signed by all owners, as defined by OAR 150-321.706, that hold the land that is the subject of the application in common ownership, as defined in ORS 321.700(1).
(2) Acceptable signatures of the forestland owner(s) are as follows:
(a) For an
individual, every person with an ownership interest must sign. If applicable, a
person with legal guardianship or power of attorney to represent an individual
may sign.
(b) For a partnership, a
general partner designated by the partnership as authorized to represent the
partnership.
(c) For an S
corporation, a shareholder designated by the S corporation as authorized to
represent the S corporation.
(d)
For an estate or trust, the trustee, executor, or other authorized
representative.
(e) For a C
corporation, an officer of the corporation authorized to represent the C
corporation.
(f) For a limited
liability company (LLC) or limited liability partnership (LLP), a member
designated by the LLC or LLP as authorized to represent the LLC or LLP.
(3) A contract purchaser(s) may sign if they have authority to make the application under the terms of the purchase contract.
Stat. Auth.: ORS 305.100, 321.609
Stats. Implemented: ORS 321.706(2)
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