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.
ORS 321.362
Applied in 1 court decision — leading case Kliewer v. Department of Revenue (2000)
Most recently applied in Kliewer v. Department of Revenue (April 2000)
1977 c.892 §28
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.