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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
Section 321.348 - Assignment of forestland to land classes; change in class.
Universal Citation: OR Rev Stat § 321.348 (2019)
(1) For each tax year, forestland shall be assigned by the Department of Revenue to land classes as defined in ORS 321.257.
(2) Land classes assigned under subsection (1) of this section may be changed thereafter by the department upon the initiative of the department, or upon the request of an owner, if further investigation reveals that the basis for the land class determination was inaccurate. Any such redetermination of land class shall be certified immediately to the county assessor. [1993 c.801 §17; 2003 c.621 §8]
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