Oregon § 321.348 Assignment of forestland to land classes; change in class

Oregon Statutes

§ 321.348 — Assignment of forestland to land classes; change in class

Oregon § 321.348

Vol.8

Title 29Revenue and Taxation

Ch. 321Timber and Forestland Taxation

This text of Oregon § 321.348 (Assignment of forestland to land classes; change in class) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 321.348 (2026).

Text

(1)For each tax year, forestland shall be assigned by the Department of Revenue to land classes as defined in ORS 321.257.

(2)Land classes assigned under subsection (1) of this section may be changed thereafter by the department upon the initiative of the department, or upon the request of an owner, if further investigation reveals that the basis for the land class determination was inaccurate. Any such redetermination of land class shall be certified immediately to the county assessor.

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(1) For each tax year, forestland shall be assigned by the Department of Revenue to land classes as defined in ORS 321.257.
(2) Land classes assigned under subsection (1) of this section may be changed thereafter by the department upon the initiative of the department, or upon the request of an owner, if further investigation reveals that the basis for the land class determination was inaccurate. Any such redetermination of land class shall be certified immediately to the county assessor.