Oregon Statutes 321.842 – Removal of forestland designation; appeal; requalification
(1)(a) When land has once been designated as forestland as a result of an application being filed therefor it shall be valued as such until the county assessor removes the forestland designation under paragraph (b) of this subsection.
Terms Used In Oregon Statutes 321.842
- 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.
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
(b) The county assessor shall remove the forestland designation upon:
(A) Notification by the taxpayer to the assessor to remove the designation;
(B) Sale or transfer to an ownership making it exempt from ad valorem property taxation;
(C) Discovery by the assessor that the land is no longer forestland; or
(D) The act of recording a subdivision plat under ORS Chapter 92.
(2) A taxpayer whose application filed under ORS § 321.839 has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the Oregon Tax Court within the time and in the manner provided in ORS § 305.404 to 305.560.
(3) If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon:
(a) Payment of all additional tax and interest that remains due and owing with respect to the land;
(b) Submission by the owner of an application for designation as forestland as provided in this section;
(c) Meeting all of the qualifications for designation as forestland as provided in ORS § 321.805 to 321.855; and
(d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.820]