Source: https://www.oregonlaws.org/ors/2007/321.372
Timestamp: 2020-07-03 13:09:52
Document Index: 353455049

Matched Legal Cases: ['§29', '§15', '§16', '§25', '§296', '§94']

ORS 321.372 - - 2007 Oregon Revised Statutes
2007 ORS Vol. 8 Chapter 321 Section 321.372
ORS 321.372¹
[1977 c.892 §29; 1979 c.350 §15; 1983 c.462 §16; 1985 c.759 §25; 1991 c.459 §296; repealed by 1999 c.314 §94]
Repealed as of July 1, 2000; but see sec. 94, c. 314, Oregon Laws 1999
Plaintiffs requested disqualifica­tion as forestland in April 1989 in order to parti­tion their land; where parti­tioning was not approved until February 1990, court ruled penalties were correctly added to tax roll in October 1989, pursuant to this sec­tion. Bennett v. Dept. of Rev., 12 OTR 1 (1991)
Assessor may delay in removing forestland designa­tion, but lien created may not be enforced until next tax state­ment is issued and prop­erty taxes are due. Kliewer v. Dept. of Revenue, 15 OTR 139 (2000)