{"data":{"id":"us-or/ors-321.362","jurisdiction":"us-or","citation":"ORS 321.362","heading":"Notation of forestland on tax roll for potential additional tax liability.","body":"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.","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":"f33bb0b5baba38cfcf31f3858f1ee8160aafb6c2da5cca3680553a4e8475a65a","source_id":"us-or","stale":false,"prev":"us-or/ors-321.361","next":"us-or/ors-321.363"},"notice":"GroundRules: Original legal text. Not legal advice."}