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Oregon Revised Statutes

Or. Rev. Stat. § 321.362 (2026)

Notation of forestland on tax roll for potential additional tax liability

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      321.362 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]

 

      321.363 [1991 c.459 §295a; repealed by 1991 c.459 §295a(2)]

 

      321.364 [1993 c.5 §4; 1997 c.541 §396; 1999 c.314 §84; repealed by 1999 c.314 §94]

 

      321.365 [1999 c.1078 §10; 2001 c.860 §11b; repealed by 2003 c.621 §22b]

Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 2000–2026 · 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). “ORS 321.362. Additional property taxes are imposed based on the difference between the taxes due as a result of special assessment and the taxes that would have been due if the property had not been specially assessed.”
Williams v. Columbia Cnty. Assessor, No. TC-MD 250397N (Or. T.C. Dec. 10, 2025). “Under ORS 321.362 “[t]he 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.”
Eckard v. Douglas Cnty. Assessor, No. TC-MD 250424N (Or. T.C. Feb. 6, 2026). “ORS 321.362 requires the tax roll to include a notation for potential additional tax liability on designated forestland, and the subject property tax statements included such a notation.”
Sarra v. Yamhill Cnty. Assessor, No. TC-MD 091431B, 2010 WL 2565135 (Or. T.C. June 28, 2010). “However, ORS 321.362 provides that "[t]he tax roll shall show the notation `Forest Land-Potential Additional Tax Liability' for each parcel of land designated as forestland.”
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