There Is a Newer Version
of
the Oregon Revised Statutes
2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
Section 321.845 - Disqualification of land no longer forestland to occur only if assessor mails notice before August 15.
Universal Citation:
OR Rev Stat ยง 321.845 (2015)
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on the American Association of Law Libraries Universal Citation Guide and is not
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(1) Notwithstanding ORS 308.210, 311.405 or 311.410 but subject to subsection (2) of this section, removal under ORS 321.842 (1)(b)(C) by the county assessor of land from designation as forestland for the reason that the land is no longer forestland shall occur as of the January 1 assessment date of the tax year in which the county assessor discovers that the land is no longer forestland.
(2) This section shall apply only if notice of removal is mailed by the county assessor prior to August 15 of the tax year for which the removal of the land is asserted.
[Formerly 321.822]
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