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Oregon Revised Statutes

Or. Rev. Stat. § 321.712 (2026)

Circumstances under which notification is required; disqualification for failure to notify

✓ current as of May 2026
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      321.712 Circumstances under which notification is required; disqualification for failure to notify. (1) An owner of small tract forestland shall notify the county assessor:

      (a) When the owner acquires, either directly or through common ownership, one or more tax lots that are contiguous to small tract forestland owned or held in common ownership by the owner;

      (b) When the owner acquires, either directly or through common ownership, additional forestland that results in the owner’s owning or holding in common ownership more than 5,000 acres of Oregon forestland;

      (c) When the owner sells, either directly or through common ownership, small tract forestland that results in the owner’s owning or holding in common ownership less than 10 acres of Oregon forestland; or

      (d) When there is a change in use of any portion of small tract forestland to a use that is not a forestland use.

      (2) The notification under subsection (1) of this section must be made in writing.

      (3) The county assessor may disqualify small tract forestland if the assessor discovers an acquisition, sale or change in use described in subsection (1) of this section for which the owner did not give written notification as required under this section.

      (4) The county assessor shall send a copy of any notification made under this section and received by the assessor to the Department of Revenue. [2003 c.454 §5]

 

      321.715 [1961 c.714 §9; 1975 c.617 §3; 1997 c.541 §400; repealed by 2003 c.454 §81 and 2003 c.621 §49]

Notes of Decisions
Cited in 2 cases, 2013–2016 · leading case: Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016).
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Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016). “See ORS 321.712(1)(a); see ORS 321.719(2). The “owner of small tract forestland shall notify the county assessor * * * [w]hen the owner acquires * * * tax lots that are contiguous to small tract forestland owned or held in common ownership by the owner[.”
Crew v. Clackamas Cnty. Assessor (Or. T.C. 2013). “707 sets forth the “additional taxes [that] shall be imposed on land that is disqualified from small tract forestland special assessment under ORS 321.712 or 321.716.” Thus, the reference in Defendant’s letter to ORS 308A.”
— Or. Rev. Stat. § 321.712(1)(a) — 1 case
Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016). “See ORS 321.712(1)(a); see ORS 321.719(2). The “owner of small tract forestland shall notify the county assessor * * * [w]hen the owner acquires * * * tax lots that are contiguous to small tract forestland owned or held in common ownership by the owner[.”
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