OAR 150-321-0780: Common Ownership for Special Assessment of Forestland for Large Landowners

Edition: Current OARD snapshotEffective: 2018-01-01Last verified: 2026-09-07

Definitions: (1) “Person” means an individual, a public or private corporation, a limited liability company, a limited liability partnership, an unincorporated association, a partnership, a government, or a governmental instrumentality. (2) “Majority interest” means an interest of greater than 50 percent.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 321.833

History: REV 67-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-321.833, REV 71-2016, f. 8-15-16, cert. ef. 9-1-16 Renumbered from 150-321.812, REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 Renumbered from 150-Ch. 1078 Sec. 2 & 35 1999 Session to 150-321.812, REV 6-2003, f. & cert. ef. 12-31-03

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