Oregon — State Statute

Oregon Revised Statutes Chapter 321 § 321.362 — Notation of forestland on tax roll for potential additional tax liability

Oregon Revised Statutes Chapter 321 ·
Oregon Code § 321.362 · Enacted · Last updated March 01, 2026
Statute Text
Notation of forestland on tax roll for potential additional tax liability. The tax roll shall show the notation “Forest Land-Potential Additional Tax Liability” for each parcel of land designated as forestland by the assessor upon application of the owner or by the application of ORS 321.347 (3) or (4). That notation shall not be made with respect to parcels of undesignated forestland. [1977 c.892 §28]
Plain English Explanation
This Oregon statute addresses Notation of forestland on tax roll for potential additional tax liability. AI-powered analysis coming soon.
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This section of Oregon law addresses Notation of forestland on tax roll for potential additional tax liability. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 321.362. Use this format in legal documents and court filings.
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