OAR 629-607-0800: Forest Conservation Tax Credit – Appeal Rights

A small forestland owner who wishes to appeal a decision made by the State Forester regarding the forest conservation tax credit shall use the following procedure: (1) A small forestland owner shall notify the State Forester in writing that they disagree with the decision and explain why they disagree within 90 days of the determination; and (2) If there is an impasse with the State Forester, the person may write the Small Forestland Owner Assistance Office, within 30 days of the State Forester’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 Small Forestland Owner Assistance Office in accordance with ORS 527.700.