ORS 321.348

Applied in 1 court decision — leading case 22 Or. Tax 106 - Angel II v. Dept. of Rev. (2015)

Most recently applied in 22 Or. Tax 106 - Angel II v. Dept. of Rev. (July 2015)

1993 c.801 §17; 2003 c.621 §8

(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.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.