{"data":{"id":"us-or/ors-321.222","jurisdiction":"us-or","citation":"ORS 321.222","heading":"Jurisdiction of board of property tax appeals.","body":"Any appeal of forestland value that does not involve an appeal of a specially assessed value certified under ORS 321.216 shall be made to the property value appeals board in the manner prescribed in ORS 309.100.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 321 — Timber and Forestland Taxation"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors321.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"98dc0cd342a3fc9381b542de92d84b3d539772299e6403c742bc490c4cc25311","source_id":"us-or","stale":false,"prev":"us-or/ors-321.219","next":"us-or/ors-321.225"},"notice":"GroundRules: Original legal text. Not legal advice."}