2017 ORS 526.475¹
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]

Note: The amendments to 526.475 (Appeal of decisions by State Forester) by section 8, chapter 883, Oregon Laws 2007, become operative January 2, 2028. See section 10, chapter 883, Oregon Laws 2007, as amended by section 36, chapter 33, Oregon Laws 2009. The text that is operative on and after January 2, 2028, is set forth for the user’s convenience.

526.475 (Appeal of decisions by State Forester). (1) Any owner affected by a determination of the State Forester made under ORS 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 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 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).

Chapter 526

Atty. Gen. Opinions

Authority of State Forester to enter private land to administer Forest Practices Act, (1978) Vol 39, p 17

Law Review Cita­tions

22 EL 797 (1992)

1 Legislative Counsel Committee, CHAPTER 526—Forestry Administration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors526.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 526, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano526.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.