(1) For each tax year, forestland shall be assigned by the Department of Revenue to land classes as defined in ORS § 321.257.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(2) Land classes assigned under subsection (1) of this section may be changed thereafter by the department upon the initiative of the department, or upon the request of an owner, if further investigation reveals that the basis for the land class determination was inaccurate. Any such redetermination of land class shall be certified immediately to the county assessor. [1993 c.801 § 17; 2003 c.621 § 8]