(1) As used in this section, “qualified forestland” means forestland that is:
(a) Included in a rural fire protection district under ORS 478.010 (3); and
(b) Outside the limits of a city.
(2) If a structure exists, in whole or in part, on qualified forestland, the property subject to taxation by a rural fire protection district shall include the value of any structures subject to taxation and may not exceed 10 acres in any one ownership.
(3) If a structure does not exist on qualified forestland, the property subject to taxation by a rural fire protection district is limited to individual lots or parcels not exceeding 10 acres in size.