The assessment and tax roll must show the notation “Small Tract Forestland — Potential Additional Tax Liability” for each parcel of land that is assessed as small tract forestland.

Statutory/Other Authority

ORS 305.100 & 321.609

Statutes/Other Implemented

ORS 321.709

History

Renumbered from 150-321.709(3), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16
Renumbered from 150-OL 2003, Ch. 454, Section 4(3), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04
REV 6-2003, f. & cert. ef. 12-31-03