{"data":{"id":"us-or/ors-527.739","jurisdiction":"us-or","citation":"ORS 527.739","heading":"Application of restrictions related to small forestland owner minimum option; rules.","body":"In any tax year that a tax credit allowed for use of the standard practice in lieu of the small forestland owner minimum option is not available to small forestland owners, State Board of Forestry rules must provide that restrictions on using the small forestland owner minimum option related to the horizontal feet limitation applicable to fifth field watersheds are not in effect.","path":["14 - Drugs and Alcohol, Fire Protection, Natural Resources","44. Forestry and Forest Products","Chapter 527 — Pest Control; Forest Practices"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors527.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"8a800314f1cd618e356bd2bc9735f602bfb629284f4e79fb2163e16bc3d65be5","source_id":"us-or","stale":false,"prev":"us-or/ors-527.738","next":"us-or/ors-527.740"},"notice":"GroundRules: Original legal text. Not legal advice."}