Oregon Revised Statutes

Or. Rev. Stat. § 321.348 (2026)

Assignment of forestland to land classes; change in class

✓ current as of May 2026

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321.348 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]

Notes of Decisions

Cited in 2 cases, 2015–2019 · leading case: Angel II v. Dept. of Rev., 22 Or. Tax 106 (Or. T.C. 2015).

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Angel II v. Dept. of Rev., 22 Or. Tax 106 (Or. T.C. 2015). “Actions, in this case many years before the year in question, are simply no sup- port for a later decision, at least where, as here, no continu- ous factual stream is shown to connect the earlier actions of an earlier year to the year of the assessor’s actions. Second, the…”

Coos Cnty. of Oregon v. Bernhardt (D. Or. 2019). · cites it 2× “ORS § 321.348(1). The CBWR lands have not been appraised in the last ten years.”

— Or. Rev. Stat. § 321.348(1) — 1 case

Coos Cnty. of Oregon v. Bernhardt (D. Or. 2019). “ORS § 321.348(1). The CBWR lands have not been appraised in the last ten years.”

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