OAR 150-321-0710: Notation on Assessment and Tax Roll

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

The assessment and tax roll must show the notation “Small Tract Forestland — Potential Additional Tax Liability” for each parcel of land that is assessed as small tract forestland.

Official history and status

Statutory/Other Authority: ORS 305.100 & 321.609

Statutes/Other Implemented: ORS 321.709

History: Renumbered from 150-321.709(3), REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-OL 2003, Ch. 454, Section 4(3), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 REV 6-2003, f. & cert. ef. 12-31-03

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