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Oregon Revised Statutes

Or. Rev. Stat. § 321.366 (2026)

Date on which disqualification of forestland is effective; timely notice of disqualification required

✓ current as of May 2026
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      321.366 Date on which disqualification of forestland is effective; timely notice of disqualification required. (1) Notwithstanding ORS 308.210, 311.405 or 311.410, if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs.

      (2) This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. [2003 c.621 §15; 2017 c.25 §1]

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 2012–2021 · 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…”
Goucher v. Multnomah Cnty. Assessor (Or. T.C. 2012). · cites it 4× “Under subsection (1) of ORS 321.366, the removal of the forestland designation “occur[s] as of the January 1 assessment date for the tax year in which the county assessor discovers that the land is no longer forestland.”
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2017). · cites it 2× “ORS 321.366. Not so if the taxpayer provides notification that the designation should be removed.”
Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016). “” ORS 321.366. FINAL DECISION TC-MD 160020N 7 designated must be at least two contiguous acres in one ownership.”
Kaur v. Clackamas Cnty. Assessor (Or. T.C. 2019). “ORS 321.366; OAR 150-308-1530. The subject should have been disqualified in a previous year.”
Bailey v. Josephine Cnty. Assessor (Or. T.C. 2021). “” ORS 321.366(1). Following disqualification, “an additional tax shall be added to the tax extended against the land on the next assessment and tax roll[.”
Walker v. Josephine Cnty. Assessor (Or. T.C. 2015). “Thus, under ORS 321.366(1), when land is removed from forestland designation “because the land is no longer forestland,” such removal is effective “as of the January 1 assessment date for the tax year in which the county assessor discovers that the land is no longer forestland.”
— Or. Rev. Stat. § 321.366(1) — 3 cases
Bailey v. Josephine Cnty. Assessor (Or. T.C. 2021). “” ORS 321.366(1). Following disqualification, “an additional tax shall be added to the tax extended against the land on the next assessment and tax roll[.”
Goucher v. Multnomah Cnty. Assessor (Or. T.C. 2012). “Under subsection (1) of ORS 321.366, the removal of the forestland designation “occur[s] as of the January 1 assessment date for the tax year in which the county assessor discovers that the land is no longer forestland.”
Walker v. Josephine Cnty. Assessor (Or. T.C. 2015). “Thus, under ORS 321.366(1), when land is removed from forestland designation “because the land is no longer forestland,” such removal is effective “as of the January 1 assessment date for the tax year in which the county assessor discovers that the land is no longer forestland.”
— Or. Rev. Stat. § 321.366(2) — 1 case
Goucher v. Multnomah Cnty. Assessor (Or. T.C. 2012). “Under subsection (1) of ORS 321.366, the removal of the forestland designation “occur[s] as of the January 1 assessment date for the tax year in which the county assessor discovers that the land is no longer forestland.”
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