OAR 150-321-0720: Notification to County Assessor by Small Tract Forestland Owner

(1) ORS 321.712(1) requires a small tract forestland owner(s) to give written notice to the county assessor when: (a) The owner acquires tax lots that are contiguous to small tract forestland they own, or (b) The owner acquires or sells forestland that results in their owning less than 10 or more than 5,000 acres of Oregon forestland, or (c) There is a change in use of any portion of their small tract forestland to a use that is not a forestland use. (2) This written notification must be made within 90 days of the date of acquisition, sale or change of use.