Oregon Department of Revenue

Rule Rule 150-315-0016
Change of Ownership


If there is a change of ownership between when the project is completed and when the forest is established, only the initial owner (investor) will qualify for the total credit. If the forest is not established, the initial owner must repay the initial credit. The new owner does not qualify for any credit for the project the initial owner started.
Source

Last accessed
Jun. 8, 2021