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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