Or. Admin. R. 150-321-0710 - Notation on Assessment and Tax Roll

The assessment and tax roll must show the notation "Small Tract Forestland - Potential Additional Tax Liability" for each parcel of land that is assessed as small tract forestland.


Or. Admin. R. 150-321-0710
REV 6-2003, f. & cert. ef. 12-31-03; Renumbered from 150-OL 2003, Ch. 454, Section 4(3), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04; Renumbered from 150-321.709(3), REV 71-2016, f. 8-15-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100 & 321.609

Stats. Implemented: ORS 321.709

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