Redetermination of Forestland Land Classes

# (1)

(1) The department will change forestland land classes described under ORS 321.348(1) upon the request of an owner of forestland if the department's investigation reveals that the land class is now inaccurate.

# (2)

(2) If an owner of forestland believes his or her property is not classed correctly, the owner may request a review by the department.

(a) The request must be submitted to the department in writing stating the basis of the request. Information that may be submitted as a basis for the request includes, but is not limited to:

(A) A third party evaluation;

(B) Soil surveys;

(C) Aerial photos or contour maps;

(D) Narrative that describes geographical characteristics that influence site class.

(b) The request must identify the property, including:

(A) County;

(B) Property tax account number;

(C) Legal description;

(D) Total forestland acres; and

(E) Physical location and number of forestland acres to be reviewed.

# (3)

(3) The department must receive requests by April 1 in order to have a redetermination of land classes reflected on the tax roll for the tax year beginning the following July 1. If the department receives the request after April 1, any resulting redetermination will take effect with respect to the tax year commencing July 1 of the following calendar year.

# (4)

(4) The department will review the information submitted, other reference materials (contour maps, aerial photos, soil surveys, land class cards, or site tree data), and may conduct a field inspection of the property.

# (5)

(5) The department will send written notice of its decision to the owner. Any redetermination of land class will be immediately certified to the county assessor. This will be done prior to July 15 of the tax year for which the review decision first applies.

# (6)

(6) Pursuant to ORS 305.275, the owner may appeal the department's determination described in section (5) to the Magistrate Division of the Oregon Tax Court. This appeal must be made within 90 days of the date of the written notice.