“Taxpayer,” as used in ORS 321.706(7), means an owner of forestland that is the subject of an application for qualification as small tract forestland.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 321.706

History

Renumbered from 150-321.706(7), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16
REV 4-2004, f. 7-30-04 cert. ef. 7-31-04