Oregon Revised Statutes

Or. Rev. Stat. § 321.359 (2026)

Removal of designation; appeal from reassessment or denial; requalification

✓ current as of May 2026

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321.359 Removal of designation; appeal from reassessment or denial; requalification. (1)(a) When land has once been designated as forestland either as a result of an application being filed therefor or through the application of ORS 321.347 (3) or (4), it shall be valued as such until the assessor removes the forestland designation under paragraph (b) of this subsection.

(b) The county assessor shall remove the forestland designation upon:

(A) Notification by the taxpayer to the assessor to remove the designation;

(B) Sale or transfer to an ownership making it exempt from ad valorem property taxation;

(D) The act of recording a subdivision plat under ORS chapter 92.

(2) A taxpayer whose application filed under ORS 321.358 has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the tax court within the time and in the manner provided in ORS 305.404 to 305.560.

(3) If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon:

(a) Payment of all additional tax and applicable interest that remains due and owing on the land;

(b) Submission by the owner of an application for designation as forestland;

(d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.619; 1983 c.462 §6; 1983 c.563 §2; 1985 c.759 §24a; 1987 c.158 §52; 1991 c.459 §294; 1995 c.650 §94; 1999 c.314 §51; 2003 c.621 §18]

321.360 [1963 c.606 §10; 1969 c.595 §15; 1973 c.305 §13; repealed by 1977 c.892 §51]

321.361 [1983 c.462 §8; repealed by 1991 c.459 §321]

Notes of Decisions

Cited in 32 cases (9 in the last 5 years), 1983–2026 · leading case: Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000).

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Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000). · cites it 5× “ORS 321.359(1)(b)(B) directs the county assessor to remove the forestland designation upon “[s]ale or transfer to an ownership making it exempt from ad valorem property taxation.”

Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “TAX-COURT JURISDICTION The issue before us is whether plaintiffs complaint before the tax court falls “within its jurisdiction,” ORS 305.”

Prahar v. Dep't of Revenue, 13 Or. Tax 232 (Or. T.C. 1995). · cites it 3× “Once designated, the land continues to be assessed as forestland until it is disqualified under one of the conditions in ORS 321.359. The condition that is applicable in this case is: ‘Discovery by the assessor that the land is no longer forestland; * * *.”

Rosalie Ridge LLC v. Dept. of Rev., 21 Or. Tax 434 (Or. T.C. 2014). “2 ORS 321.359(1)(b)(C) calls for the assessor to disqualify property from forestland special assessment when the assessor discovers that such land is no longer being used as forestland.”

Angel II v. Dept. of Rev., 22 Or. Tax 106 (Or. T.C. 2015). “The department has argued that ORS 321.359 uses a mandatory phrase in describing what an assessor is to do when he discovers that property ceases to be qualified for special assessment.”

Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). · cites it 15× “ORS 321.359. Under ORS 321.359, the assessor is required to remove the forestland designation if any of the following events occur: “(A) Notification by the taxpayer to the assessor to remove the designation; “(B) Sale or transfer to an ownership making it exempt from ad valorem…”

Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2019). · cites it 7× “First, ORS 321.359(1) requires assessors to remove a forestland designation if any of four listed events occur.”

Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016). · cites it 5× “” ORS 321.359(1)(a). “The county assessor shall remove the forestland designation upon * * * [d]iscovery by the assessor that the land is no longer forestland * * *.”

Benton Habitat For Humanity v. Benton Cnty. Assessor (Or. T.C. 2018). · cites it 5× “The additional tax must be imposed on such property when it is disqualified from special assessment “under ORS 321.359[.]” ORS 308A.703(1)(c). /// 3 Exceptions apply.”

Bennett v. Dep't of Revenue, 12 Or. Tax 1 (Or. T.C. 1991). · cites it 2× “*4 TIME WHEN TAX IS DUE ORS 321.359 provides that designated forestland shall be valued as such until the assessor removes the designation.”

Chaussee v. Multnomah Cnty. Assessor (Or. T.C. 2016). · cites it 3× “Now, therefore, /// FINAL DECISION TC-MD 160017C 9 IT IS THE DECISION OF THIS COURT that Plaintiffs have failed to establish that the property identified as Account R587656 qualifies for forestland special assessment under ORS 321.359, for the 2016-17 tax year. Defendant’s…”

Pearce v. Josephine Cnty. Assessor (Or. T.C. 2018). · cites it 3× “ORS 321.359. Under that section, the assessor is required to remove the forestland designation if any of the following events occur: “(A) Notification by the taxpayer to the assessor to remove the designation; “(B) Sale or transfer to an ownership making it exempt from ad…”

Show all 32 citing cases →

— Or. Rev. Stat. § 321.359(1) — 4 cases

Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2019). “First, ORS 321.359(1) requires assessors to remove a forestland designation if any of four listed events occur.”

Williams v. Columbia Cnty. Assessor (Or. T.C. 2025).

Eckard v. Douglas Cnty. Assessor (Or. T.C. 2026).

Sarra v. Yamhill Cnty. Assessor, Tc-Md 091431b (or.tax 6-28-2010) (Or. T.C. 2010).

— Or. Rev. Stat. § 321.359(1)(a) — 13 cases

Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016). “” ORS 321.359(1)(a). “The county assessor shall remove the forestland designation upon * * * [d]iscovery by the assessor that the land is no longer forestland * * *.”

Chaussee v. Multnomah Cnty. Assessor (Or. T.C. 2016). “Now, therefore, /// FINAL DECISION TC-MD 160017C 9 IT IS THE DECISION OF THIS COURT that Plaintiffs have failed to establish that the property identified as Account R587656 qualifies for forestland special assessment under ORS 321.359, for the 2016-17 tax year. Defendant’s…”

Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2019). “First, ORS 321.359(1) requires assessors to remove a forestland designation if any of four listed events occur.”

P. Dobson v. Josephine Cnty. Assessor (Or. T.C. 2019).

C. Dobson v. Josephine Cnty. Assessor (Or. T.C. 2019).

— Or. Rev. Stat. § 321.359(1)(a)(C) — 2 cases

Hilvas Trust & Net Charge Corp. v. Marion Cnty. Assessor (Or. T.C. 2022).

Angel v. Multnomah Cnty. Assessor (Or. T.C. 2012).

— Or. Rev. Stat. § 321.359(1)(b) — 7 cases

Pearce v. Josephine Cnty. Assessor (Or. T.C. 2018). “ORS 321.359. Under that section, the assessor is required to remove the forestland designation if any of the following events occur: “(A) Notification by the taxpayer to the assessor to remove the designation; “(B) Sale or transfer to an ownership making it exempt from ad…”

Benton Habitat For Humanity v. Benton Cnty. Assessor (Or. T.C. 2018). “The additional tax must be imposed on such property when it is disqualified from special assessment “under ORS 321.359[.]” ORS 308A.703(1)(c). /// 3 Exceptions apply.”

Eichorn v. Yamhill Cnty. Assessor (Or. T.C. 2022).

— Or. Rev. Stat. § 321.359(1)(b)(A) — 2 cases

Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). “ORS 321.359. Under ORS 321.359, the assessor is required to remove the forestland designation if any of the following events occur: “(A) Notification by the taxpayer to the assessor to remove the designation; “(B) Sale or transfer to an ownership making it exempt from ad valorem…”

Myers v. Marion Cnty. Assessor, 16 Or. Tax 274 (Or. T.C. 2000).

— Or. Rev. Stat. § 321.359(1)(b)(B) — 2 cases

Kliewer v. Dep't of Revenue, 15 Or. Tax 139 (Or. T.C. 2000). “ORS 321.359(1)(b)(B) directs the county assessor to remove the forestland designation upon “[s]ale or transfer to an ownership making it exempt from ad valorem property taxation.”

— Or. Rev. Stat. § 321.359(1)(b)(C) — 19 cases

Prahar v. Dep't of Revenue, 13 Or. Tax 232 (Or. T.C. 1995). “Once designated, the land continues to be assessed as forestland until it is disqualified under one of the conditions in ORS 321.359. The condition that is applicable in this case is: ‘Discovery by the assessor that the land is no longer forestland; * * *.”

Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2019). “First, ORS 321.359(1) requires assessors to remove a forestland designation if any of four listed events occur.”

— Or. Rev. Stat. § 321.359(1)(b)(D) — 2 cases

Angel v. Multnomah Cnty. Assessor (Or. T.C. 2012).

— Or. Rev. Stat. § 321.359(2) — 4 cases

Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “TAX-COURT JURISDICTION The issue before us is whether plaintiffs complaint before the tax court falls “within its jurisdiction,” ORS 305.”

Hughes v. Multnomah Cnty. Assessor (Or. T.C. 2012).

Goucher v. Multnomah Cnty. Assessor (Or. T.C. 2012).

— Or. Rev. Stat. § 321.359(l)(b)(A) — 1 case

Myers v. Marion Cnty. Assessor, 16 Or. Tax 274 (Or. T.C. 2000).

— Or. Rev. Stat. § 321.359(l)(b)(B) — 1 case

— Or. Rev. Stat. § 321.359(l)(b)(C) — 1 case

Dep't of Revenue v. Rankin, 17 Or. Tax 124 (Or. T.C. 2003).

— Or. Rev. Stat. § 321.359(l)(c) — 1 case

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