Or. Admin. Code § 150-321-0780 - Common Ownership for Special Assessment of Forestland for Large Landowners

Definitions:

(1) "Person" means an individual, a public or private corporation, a limited liability company, a limited liability partnership, an unincorporated association, a partnership, a government, or a governmental instrumentality.

(2) "Majority interest" means an interest of greater than 50 percent.

Notes

Or. Admin. Code § 150-321-0780

Renumberd from 150-Ch. 1078 Sec. 2 & 35 1999 Session by REV 6-2003, f. & cert. ef. 12-31-03 1999 Session to OAR 150-321.812, 12/31/03; Renumbered from 150-321.812, REV 5-2004, f. 7-30-04, cert. ef. 7-31-04; Renumbered from 150-321.833, REV 71-2016, f. 8-15-16, cert. ef. 9/1/2016; REV 67-2017, amend filed 12/22/2017, effective 1/1/2018

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 321.833