Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 321 - TIMBER TAXES
Section 150-321-0790 - Notation on Tax Roll: "Forestland - Potential Additional Tax Liability"

Or. Admin. Code § 150-321-0790

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Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-321-0790 - Notation on Tax Roll: "Forestland - Potential Additional Tax Liability"

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.

Or. Admin. Code § 150-321-0790

REV 4-2006, f. & cert .ef. 7-31-06; Renumbered from 150-321.839, REV 71-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 321.839