Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 321 - TIMBER TAXES
Section 150-321-0790 - Notation on Tax Roll: "Forestland - Potential Additional Tax Liability"

Universal Citation: OR Admin Rules 150-321-0790
Current through Register Vol. 63, No. 9, September 1, 2024

The county assessor must make the notation "Forestland - Potential Additional Tax Liability" on the tax roll for each parcel of land the assessor approved as designated forestland under ORS 321.839. The notation is not made with respect to parcels classified by the county assessor as highest and best use forestland.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 321.839

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