In any tax year that a tax credit allowed for use of the standard practice in lieu of the small forestland owner minimum option is not available to small forestland owners, State Board of Forestry rules must provide that restrictions on using the small forestland owner minimum option related to the horizontal feet limitation applicable to fifth field watersheds are not in effect. Note: 527.739 is repealed only if certain conditions are met. See sections 54 and 60 to 64, chapter 33, Oregon Laws 2022 (third note following 527.711). Note: See second note under 527.738.
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