OAR 629-023-0490: Underproductive Forestland Conversion Tax Credit — Appeal Rights

A person who wishes to appeal a decision made by the State Forester regarding this credit will use the following procedure: (1) Person must notify the Department of Forestry field representative in writing that they disagree with the decision and explain why they disagree. (2) If an impasse exists with the field representative, the person may write the department's Forest Tax Programs Manager in Salem, within 90 days of the field representative's determination, requesting an appeal to the Board of Forestry stating the basis for the appeal. The appeal is filed when it is received in the Forest Tax Programs Manager's office. Nothing in this rule precludes the manager from disposing of a controversy by informal conference. Appeals are made to the Board of Forestry using the Model Rules of Procedure under the Administrative Procedure Act. Under these rules the person will be provided a contested case hearing by a hearings officer, whose findings are forwarded to the Board of Forestry for review and action. (3) If the person wishes to appeal the decision of the Board of Forestry, an appeal must be taken to the Oregon Tax Court within 60 days of the Board's action.