(1)(a) When land has once been designated as forestland either as a result of an application being filed therefor or through the application of ORS 321.347 (3) or (4), it shall be valued as such until the assessor removes the forestland designation under paragraph (b) of this subsection. (b) The county assessor shall remove the forestland designation upon: (A) Notification by the taxpayer to the assessor to remove the designation; (B) Sale or transfer to an ownership making it exempt from ad valorem property taxation; (C) Discovery by the assessor that the land is no longer forestland; or (D) The act of recording a subdivision plat under ORS chapter 92. (2) A taxpayer whose application filed under ORS 321.358 has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the tax court within the time and in the manner provided in ORS 305.404 to 305.560. (3) If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon: (a) Payment of all additional tax and applicable interest that remains due and owing on the land; (b) Submission by the owner of an application for designation as forestland; (c) Meeting all of the qualifications for designation as forestland; and (d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.619; 1983 c.462 6; 1983 c.563 2; 1985 c.759 24a; 1987 c.158 52; 1991 c.459 294; 1995 c.650 94; 1999 c.314 51; 2003 c.621 18]
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