Oregon Statutes 321.222 – Jurisdiction of board of property tax appeals
Any appeal of forestland value that does not involve an appeal of a specially assessed value certified under ORS § 321.216 shall be made to the property value appeals board in the manner prescribed in ORS § 309.100. [2001 c.860 § 20; 2023 c.29 § 39]
Terms Used In Oregon Statutes 321.222
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
The amendments to 321.222 by section 39, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
Any appeal of forestland value that does not involve an appeal of a specially assessed value certified under ORS § 321.216 shall be made to the board of property tax appeals in the manner prescribed in ORS § 309.100.
[1953 c.375 § 33; repealed by 1985 c.759 § 40]
[Formerly 528.010; 1973 c.348 § 1; repealed by 1977 c.892 § 51]
SPECIAL ASSESSMENT OF WESTERN OREGON FORESTLAND