(1) As used in this section, qualified forestland means forestland that is: (a) Included in a rural fire protection district under ORS 478.010 (3); and (b) Outside the limits of a city. (2) If a structure exists, in whole or in part, on qualified forestland, the property subject to taxation by a rural fire protection district shall include the value of any structures subject to taxation and may not exceed 10 acres in any one ownership. (3) If a structure does not exist on qualified forestland, the property subject to taxation by a rural fire protection district is limited to individual lots or parcels not exceeding 10 acres in size. Note: 478.432 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 478 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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