(1) Notwithstanding ORS 308.210, 311.405 or 311.410 but subject to subsection (2) of this section, removal under ORS 321.842 (1)(b)(C) by the county assessor of land from designation as forestland for the reason that the land is no longer forestland shall occur as of the January 1 assessment date of the tax year in which the county assessor discovers that the land is no longer forestland.
(2) This section shall apply only if notice of removal is mailed by the county assessor prior to August 15 of the tax year for which the removal of the land is asserted. [Formerly 321.822]
Section: Previous 321.825 321.829 321.830 321.833 321.836 321.839 321.842 321.845 321.848 321.855 321.950 321.955 321.960 321.970 321.990 NextLast modified: August 7, 2008