Or. Admin. Code § 629-607-0800

Current through Register Vol. 63, No. 12, December 1, 2024
Section 629-607-0800 - Forest Conservation Tax Credit - Appeal Rights

A small forestland owner who wishes to appeal a decision made by the State Forester regarding the forest conservation tax credit shall use the following procedure:

(1) A small forestland owner shall notify the State Forester in writing that they disagree with the decision and explain why they disagree within 90 days of the determination; and
(2) If there is an impasse with the State Forester, the person may write the Small Forestland Owner Assistance Office, within 30 days of the State Forester's determination, requesting an appeal to the Board of Forestry stating the basis for the appeal. The appeal is filed when it is received in the Small Forestland Owner Assistance Office in accordance with ORS 527.700.

Or. Admin. Code § 629-607-0800

DOF 7-2022, adopt filed 11/21/2022, effective 1/1/2024; DOF 1-2024, amend filed 01/03/2024, effective 1/3/2024

Statutory/Other Authority: ORS 527.710 & Section 2(11), Chapter 34, Oregon Laws 2022

Statutes/Other Implemented: Section 3, Chapter 34, Oregon Laws 2022