Oregon Statutes 321.362 – Notation of forestland on tax roll for potential additional tax liability
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The tax roll shall show the notation ‘Forest Land-Potential Additional Tax Liability’ for each parcel of land designated as forestland by the assessor upon application of the owner or by the application of ORS § 321.347 (3) or (4). That notation shall not be made with respect to parcels of undesignated forestland. [1977 c.892 § 28]
[1991 c.459 § 295a; repealed by 1991 c.459 § 295a(2)]
[1993 c.5 § 4; 1997 c.541 § 396; 1999 c.314 § 84; repealed by 1999 c.314 § 94]
[1999 c.1078 § 10; 2001 c.860 § 11b; repealed by 2003 c.621 § 22b]