Oregon Code § 321.210·Enacted ·Last updated March 01, 2026
Statute Text
Proposed specially assessed values; notice; comments; hearing.
(1) Pursuant to the valuation
models adopted by the Department of Revenue under ORS 321.207 and for the
purpose of certifying specially assessed values of forestland under ORS 321.354
and 321.833, for each tax year the Department of Revenue shall give notice of
proposed specially assessed values of forestland. The values shall be proposed
by the department on or before April 1 of the assessment year.
(2) The specially
assessed values proposed under this section and certified under ORS 321.216 for
forestland in western Oregon shall be for land classes FA, FB, FC, FD, FE, FF,
FG and FX. Specially assessed values also shall be proposed under this section
and certified under ORS 321.216 for forestland in eastern Oregon.
(3) The
department shall give notice of the proposed specially assessed values to:
(a) County
assessors and associations, trade organizations and other persons that the
department, in its discretion, finds represent forestland owners; and
(b) Any other
person that has made a written request to the department to be given notice of
proposed specially assessed values.
(4) The notice
required under subsection (3) of this section must contain:
(a) The proposed
specially assessed values;
(b) A description
of the valuation model employed in determining the proposed specially assessed
values;
(c) A summary of
the market data used to determine the proposed specially assessed values; and
(d) The date,
time and location of the public hearing described in subsection (6) of this
section.
(5) Following the
giving of notice required under this section, members of the public may submit
written comments on the proposed specially assessed values to the department.
Written comments received by the department on or before May 1 of the assessment
year for which the specially assessed values are proposed shall be considered
by the department prior to the department certifying specially assessed values
to the county assessors under ORS 321.216.
(6) Prior to
adopting specially assessed values of forestland for a tax year, the department
shall conduct a public hearing on the proposed specially assessed values. Any
person interested in providing testimony on the proposed specially assessed
values shall be given the opportunity to do so at the hearing. [2001 c.860 §16]