OAR 150-321-0680: Definition of Taxpayer for Appeal of Small Tract Forestland Application Denial

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

“Taxpayer,” as used in ORS 321.706(7), means an owner of forestland that is the subject of an application for qualification as small tract forestland.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 321.706

History: Renumbered from 150-321.706(7), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 REV 4-2004, f. 7-30-04 cert. ef. 7-31-04

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Official source: https://secure.sos.state.or.us/oard/