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Oregon Revised Statutes Revenue and Taxation § 321.362

Current as of January 01, 2023 | Updated by Findlaw Staff

The tax roll shall show the notation “Forest Land-Potential Additional Tax Liability” for each parcel of land designated as forestland by the assessor upon application of the owner or by the application of ORS 321.347 (3) or (4). That notation shall not be made with respect to parcels of undesignated forestland.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 321.362 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-321-362/

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