Or. Admin. Code § 150-321-0680

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-321-0680 - Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial

"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.

Or. Admin. Code § 150-321-0680

REV 4-2004, f. 7-30-04 cert. ef. 7-31-04; Renumbered from 150-321.706(7), REV 71-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 321.706(7)