{"data":{"id":"us-or/ors-478.432","jurisdiction":"us-or","citation":"ORS 478.432","heading":"Taxation of qualified forestland and structures on qualified forestland.","body":"(1) As used in this section, “qualified forestland” means forestland that is:\n      (a) Included in a rural fire protection district under ORS 478.010 (3); and\n      (b) Outside the limits of a city.\n      (2) If a structure exists, in whole or in part, on qualified forestland, the property subject to taxation by a rural fire protection district shall include the value of any structures subject to taxation and may not exceed 10 acres in any one ownership.\n      (3) If a structure does not exist on qualified forestland, the property subject to taxation by a rural fire protection district is limited to individual lots or parcels not exceeding 10 acres in size.","path":["14 - Drugs and Alcohol, Fire Protection, Natural Resources","38. Protection from Fire","Chapter 478 — Rural Fire Protection Districts"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors478.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"a8ff069679c1e3a49319f960067a37ffd713e9799e4876a9b85a33d08cdfc9fd","source_id":"us-or","stale":false,"prev":"us-or/ors-478.430","next":"us-or/ors-478.440"},"notice":"GroundRules: Original legal text. Not legal advice."}