Special Assessment of Western Oregon Forestland | Midpage

Collections
Oregon Revised Statutes

Special Assessment of Western Oregon Forestland

Special Assessment of Western Oregon Forestland

321.257Definitions for ORS 321.257 to 321.390 321.259Legislative findings 321.262Purposes 321.267Lands not eligible for special assessment 321.272Exemption of timber from property taxation 321.347Land designations; classifications; certain election by landowners 321.348Assignment of forestland to land classes; change in class 321.349Valuation of certain forestland at farm use value 321.354Common ownership minimum acreage requirements; specially assessed value and maximum assessed value of forestland of large landowners 321.358Application for designation as forestland; special filing date for change in highest and best use; contents; approval 321.359Removal of designation; appeal from reassessment or denial; requalification 321.362Notation of forestland on tax roll for potential additional tax liability 321.366Date on which disqualification of forestland is effective; timely notice of disqualification required 321.367Forestland management; effect of failure to manage forestland in accordance with management plan; rules 321.390Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land