Oregon Revised Statutes Chapter 321 § 321.348 — Assignment of forestland to land classes; change in class
Oregon Revised Statutes Chapter 321 ·
Oregon Code § 321.348·Enacted ·Last updated March 01, 2026
Statute Text
Assignment of forestland to land classes; change in class.
(1) For each tax year, forestland
shall be assigned by the Department of Revenue to land classes as defined in
ORS 321.257.
(2) Land classes
assigned under subsection (1) of this section may be changed thereafter by the
department upon the initiative of the department, or upon the request of an
owner, if further investigation reveals that the basis for the land class
determination was inaccurate. Any such redetermination of land class shall be
certified immediately to the county assessor. [1993 c.801 §17; 2003 c.621 §8]
Plain English Explanation
This Oregon statute addresses Assignment of forestland to land classes; change in class. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 321.348
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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