Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 321 - TIMBER TAXES
Section 150-321-0680 - Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial
Universal Citation: OR Admin Rules 150-321-0680
Current through Register Vol. 63, No. 9, September 1, 2024
"Taxpayer," as used in ORS 321.706(7), means an owner of forestland that is the subject of an application for qualification as small tract forestland.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 321.706(7)
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