Or. Admin. R. 150-321-0680 - Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial

"Taxpayer," as used in ORS 321.706(7), means an owner of forestland that is the subject of an application for qualification as small tract forestland.


Or. Admin. R. 150-321-0680
REV 4-2004, f. 7-30-04 cert. ef. 7-31-04; Renumbered from 150-321.706(7), REV 71-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 321.706(7)

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