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

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"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.

Notes

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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