Oregon § 321.362 Notation of forestland on tax roll for potential additional tax liability

Oregon Statutes

§ 321.362 — Notation of forestland on tax roll for potential additional tax liability

Oregon § 321.362

Vol.8

Title 29Revenue and Taxation

Ch. 321Timber and Forestland Taxation

This text of Oregon § 321.362 (Notation of forestland on tax roll for potential additional tax liability) 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. § 321.362 (2026).

Text

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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