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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 321 - Timber and Forestland Taxation
Section 321.362 - Notation of forestland on tax roll for potential additional tax liability.
Universal Citation: OR Rev Stat § 321.362 (2019)
The tax roll shall show the notation "Forest Land-Potential Additional Tax Liability" for each parcel of land designated as forestland by the assessor upon application of the owner or by the application of ORS 321.347 (3) or (4). That notation shall not be made with respect to parcels of undesignated forestland. [1977 c.892 §28]
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