Oregon § 321.366 Date on which disqualification of forestland is effective; timely notice of disqualification required

Oregon Statutes

§ 321.366 — Date on which disqualification of forestland is effective; timely notice of disqualification required

Oregon § 321.366

Vol.8

Title 29Revenue and Taxation

Ch. 321Timber and Forestland Taxation

This text of Oregon § 321.366 (Date on which disqualification of forestland is effective; timely notice of disqualification required) 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. § 321.366 (2026).

Text

(1)Notwithstanding ORS 308.210, 311.405 or 311.410, if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs.

(2)This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted.

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(1) Notwithstanding ORS 308.210, 311.405 or 311.410, if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs.
(2) This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted.