OAR 150-321-0790: Notation on Tax Roll: “Forestland — Potential Additional Tax Liability”

The county assessor must make the notation “Forestland – Potential Additional Tax Liability” on the tax roll for each parcel of land the assessor approved as designated forestland under ORS 321.839. The notation is not made with respect to parcels classified by the county assessor as highest and best use forestland.