Subject to the forest patrol assessment limitations set forth in ORS 477.230: (1) Actual costs incurred by the State Forester in accordance with ORS 321.011 for adequate protection against fire on grazing land or timberland located within a forest protection district, in excess of the amount budgeted as required by ORS 477.230, but not including those costs eligible for emergency fire cost suppression from the State Forestry Department Large Wildfire Fund, shall be, without regard to proceedings for the collection of the costs: (a) Included in the budget of a forest protection district for the next fiscal year; and (b) Levied and assessed against the grazing land or timberland in the district. (2) Budgeted amounts not expended may be carried forward as a credit to the assessment rate for grazing land and timberland, as described in ORS 477.230 (4), for the ensuing year. Note: 477.232 was added to and made a part of 477.205 to 477.281 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
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