Section 321.210 - Proposed specially assessed values; notice; comments; hearing(1) Pursuant to the valuation models adopted by the Department of Revenue under ORS 321.207 and for the purpose of certifying specially assessed values of forestland under ORS 321.354 and 321.833, for each tax year the Department of Revenue shall give notice of proposed specially assessed values of forestland. The values shall be proposed by the department on or before April 1 of the assessment year.(2) The specially assessed values proposed under this section and certified under ORS 321.216 for forestland in western Oregon shall be for land classes FA, FB, FC, FD, FE, FF, FG and FX. Specially assessed values also shall be proposed under this section and certified under ORS 321.216 for forestland in eastern Oregon.(3) The department shall give notice of the proposed specially assessed values to: (a) County assessors and associations, trade organizations and other persons that the department, in its discretion, finds represent forestland owners; and(b) Any other person that has made a written request to the department to be given notice of proposed specially assessed values.(4) The notice required under subsection (3) of this section must contain: (a) The proposed specially assessed values;(b) A description of the valuation model employed in determining the proposed specially assessed values;(c) A summary of the market data used to determine the proposed specially assessed values; and(d) The date, time and location of the public hearing described in subsection (6) of this section.(5) Following the giving of notice required under this section, members of the public may submit written comments on the proposed specially assessed values to the department. Written comments received by the department on or before May 1 of the assessment year for which the specially assessed values are proposed shall be considered by the department prior to the department certifying specially assessed values to the county assessors under ORS 321.216.(6) Prior to adopting specially assessed values of forestland for a tax year, the department shall conduct a public hearing on the proposed specially assessed values. Any person interested in providing testimony on the proposed specially assessed values shall be given the opportunity to do so at the hearing.