Disqualification of land no longer forestland to occur only if assessor mails notice before August 15
(1) Notwithstanding ORS 308.210 (Assessing property), 311.405 (Tax as lien) or 311.410 (Effect of property transfer or lease termination on lien and on taxability of property) but subject to subsection (2) of this section, removal under ORS 321.842 (Removal of forestland designation) (1)(b)(C) by the county assessor of land from designation as forestland for the reason that the land is no longer forestland shall occur as of the January 1 assessment date of the tax year in which the county assessor discovers that the land is no longer forestland.
(2) This section shall apply only if notice of removal is mailed by the county assessor prior to August 15 of the tax year for which the removal of the land is asserted. [Formerly 321.822]
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