ORS 526.475
Appeal of decisions by State Forester
(1)
Any owner affected by a determination of the State Forester made under ORS 315.104 (Reforestation), 318.031 (Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law) and 526.450 (Short title) to 526.475 (Appeal of decisions by State Forester) may appeal to the State Board of Forestry under such rules as it may adopt. An appeal to set aside any decision of the board with respect to ORS 315.104 (Reforestation) or 318.031 (Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law) may be taken within 60 days of the decision to the Oregon Tax Court in the manner provided for tax cases under ORS chapter 305.(2)
Any owner affected by a determination of the Department of Revenue made under ORS 315.104 (Reforestation) or 318.031 (Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law) may appeal directly to the tax court under ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). [1979 c.578 §11; 1995 c.650 §40](2)
Any owner affected by a determination of the Department of Revenue made under ORS 318.031 (Provisions in ORS chapters 305, 314, 315 and 317 incorporated into corporation income tax law) may appeal directly to the tax court under ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).
Source:
Section 526.475 — Appeal of decisions by State Forester, https://www.oregonlegislature.gov/bills_laws/ors/ors526.html.
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