(1) Any owner affected by a determination of the State Forester made under ORS 318.031 and 526.450 to 526.475 may appeal to the State Board of Forestry under such rules as it may adopt. An appeal to set aside any decision of the board with respect to ORS 318.031 may be taken within 60 days of the decision to the Oregon Tax Court in the manner provided for tax cases under ORS chapter 305.
(2) Any owner affected by a determination of the Department of Revenue made under ORS 318.031 may appeal directly to the tax court under ORS 305.404 to 305.560.